1

-1.
General
-1.1 The Current Period Materiality has not been set:
-No exceptions noted.
None.
-1.2 The Current Period Performance Materiality has not been set:
None.
-1.3 The Current Period Clearly Trivial Threshold has not been set:
None.
-1.4 The following items are not confirmed:
-Scalability Question [Type:Other]
00000 Engagement profile and quality monitoring Scalability Question [Type:Other]
11100 Assess engagement risk Scalability Question [Type:Other]
11200 Acceptance and continuance decision Scalability Question [Type:Other]
11300 Agree the terms of audit engagement Scalability Question [Type:Other]
12100 Understand the entity and its environment Scalability Question [Type:Other]
12200 Understand internal control Scalability Question [Type:Other]
12300 Perform inquiries regarding fraud and error Scalability Question [Type:Other]
12400 Preliminary analytical procedures Scalability Question [Type:Other]
13100 Materiality Scalability Question [Type:Other]
13200 Identify material classes of transactions, account balances and disclosures Scalability Question [Type:Other]
13300 Assess risks and plan audit responses Scalability Question [Type:Other]
13400 Assign engagement teams Scalability Question [Type:Other]
13500 Hold engagement team discussions Scalability Question [Type:Other]
13900 Audit strategy and audit planning memorandum Scalability Question [Type:Other]
14100 Manage the engagement Scalability Question [Type:Other]
21100 Centrally tested procedures Scalability Question [Type:Other]
21300 Address financial statement level risks Scalability Question [Type:Other]
28100 Trial balance and financial statements Scalability Question [Type:Other]
28200 Procedures related to the financial statement closing process Scalability Question [Type:Other]
28400 Cash flow statement Scalability Question [Type:Other]
29100 Concluding analytical procedures Scalability Question [Type:Other]
29300 Consider litigation and claims involving the entity Scalability Question [Type:Other]
29400 Consider compliance with laws and regulations Scalability Question [Type:Other]
29500 Evaluate going concern Scalability Question [Type:Other]
29600 Evaluate audit results including misstatements Scalability Question [Type:Other]
29700 Closing audit procedures Scalability Question [Type:Other]
30100 Subsequent events and subsequently discovered facts Scalability Question [Type:Other]
30200 Obtain written representations Scalability Question [Type:Other]
30300 Audit summary memorandum Scalability Question [Type:Other]
30400 Engagement quality control review Scalability Question [Type:Other]
30500 Audit report Scalability Question [Type:Other]
30600 External communications Scalability Question [Type:Other]
-1.5 The following items contain duplicate References or IDs:
-Custom Folder
* Unfiled
* Unfiled \* Copied from "CWT India Private Limited-RF-SA-2018_RESTORED_13-Nov-18_11.04 AM" (22-Sep-19 11:52:21 AM)
* Unfiled \* Copied from "CWT India Private Limited-RF-SA-2018_RESTORED_13-Nov-18_11.04 AM_RESTORED_06-08-
2019_10.55" (22-09-2019 10:49:30)
-Tickmark
GRA Refer wp 13304
GRA Refer wp 13304 for fact based assessment.
-Working Paper
* Unfiled \* Blank Excel Workbook
* Unfiled \* Blank Word Template
2019_10.55" (22-09-2019 10:49:30)\* ReportName
* Unfiled \* Copied from "CWT India Private Limited-RF-SA-2018_RESTORED_13-Nov-18_11.04 AM" (22-Sep-19 11:52:21
AM)\* ReportName
* Unfiled \* File Check Report (25-09-2019 13.42.50)
23000 Assets\23600 FIXED ASSETS\* Audit Online Workflow Report (7-13-2019 10.52.47 AM)
23000 Assets\23600 FIXED ASSETS\* Audit Online Workflow Report (15-07-2019 15.48.18)
24000 Liabilities\24100 OTHER LIABILITIES\* Audit Online Workflow Report (19-09-2019 17.21.29)
24000 Liabilities\24101 TRADE PAYABLES\* Audit Online Workflow Report (19-09-2019 17.25.35)
24000 Liabilities\24150 PROVISIONS\* GRA Audit Online Workflow Report (Provisions)
26000 Revenue and expenses\26100 SALE OF SERVICES\* Audit Online Workflow Report (19-09-2019 17.27.22)
26000 Revenue and expenses\26100 SALE OF SERVICES\* Audit Online Workflow Report (7-13-2019 4.03.40 PM)
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\* Audit Online Workflow Report (9-15-2019 11.06.46
AM)
PM)
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\* CWT_AS15(R) Gratuity Report_March 2019final
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\* CWT_AS15(R) Leave Report_March 2019v2
23000 Assets\23300 TRADE RECEIVABLES\23303 Audit Online Workflow Report (19-09-2019 17.13.25)
23000 Assets\23300 TRADE RECEIVABLES\23303 FW 2017 Global Air Supplier Revenue - APAC
-1.6 The following Tailoring Questions have not been answered:
None.
-1.7 Account Balances, Classes of Transactions, and Disclosures Leadsheet View contains unbalanced columns:
-Engagement Audit Item
Current Period Balance: -0.66
-1.8 The following Components do not have a Significance defined:
None.
-1.9 The following Components do not have a Type of Work defined:
None.
-1.10 The following ABCOTDs are located under a Phase (i.e. Assets, Liabilities etc.) that does not match the selected Category:
None.
-2. Risk
-2.1 ROMMs not assessed as either Financial Statement Level or Assertion Level:
None.
-2.2 The following Risks Arising from IT are not associated to an IT Element or General IT Control Area:
None.
-2.3 The following Presumed Risks have not been evaluated:
-Presumed Risk
Management override of controls
Revenue recognition
-2.4 The following Material-Significant ABCOTDs are not associated to any ROMMs:
-Engagement Audit Item
26800 TAX EXPENSE
-2.5 The following IT Elements are not associated to a Risk Arising from IT:
None.
-2.6 The following Significant ROMMs are associated to a control with no Design and/or Implementation conclusions or do not have a
Control associated:
-Risk - Risk of Material Misstatement
26100 SALE OF SERVICES\26100 - RMGEN0007- Disaggregation of revenue disclosure is omitted, incomplete, or inaccurate
26100 SALE OF SERVICES\26100 - RMGEN0008- The entity does not account for its revenue contracts in accordance with the
applicable financial reporting framework.
-2.7 The following ROMMs do not have Classification defined:
None.
-2.8 The following ROMMs do not have Due to Fraud defined:
None.
-2.9 The following ROMMs Due to Fraud are not classified as Significant:
None.
-2.10 While it may be appropriate in the circumstances of the engagement, the following ROMMs are associated to the Address Financial
Statement Level Risks subphase (21300) (indicating they are financial statement level risk) and one or more ABCOTDs:
None.
-2.11 The following ROMMs are associated to ABCOTDs that are not evaluated as Material-Significant:
None.
-3. Control
-3.1 The following Controls are not associated to any ROMM:
None.
-3.2 The following General IT Controls are not associated to a Risk Arising from IT:
None.
-3.3 The following Controls have a Design Conclusion of "Not Effective" and an Implementation Conclusion of "Implemented":
None.
-3.4 The following General IT Controls have a Design Conclusion of "Not Effective" and an Implementation Conclusion of "Implemented":
None.
-3.5 The "Effective" Operating Effectiveness Conclusion of the following Controls conflicts with the Design and/or Implementation
Conclusion:
None.
-3.6 The "Effective" Operating Effectiveness Conclusion of the following General IT Controls conflicts with the Design and/or
Implementation Conclusion:
None.
-3.7 The following Controls are not associated to a Procedure:
-Control - Control
271A COPR0001 - Periodic Payroll Report Review
376 A AR 01 - Accounts Receivable Three Way Match
201 Cash 01 - Bank Statement Reconciliation
209 FS 01 - Review of Financial Statement Presentation and Disclosure
271 COPR0001 - Periodic Payroll Report Review
273 COPR0002 - Review and Approval of the Master Payroll File
275 AP 02 - Review of Purchase Orders
279 PPE 02 - Operations Management Verifies Existence of Property, Plant, and Equipment
281 PPE 03 - Review of Disposals
285 COPR0004 - Account Reconciliations of Month-End Balances
289 PPE 05 - Periodic Counts and Reconciliation of Property, Plant, and Equipment
296 PPE 06 - Automatic Calculation of Depreciation
298 PPE 07 - Review of Depreciable Lives and Depreciation Methodology
350 POS REV 05 - Reconciliation of POS Cash and Credit/Debit Card Receivables to General Ledger
352 POS REV 07 - Reconciliation of Sales Subledger to General Ledger
362 POS REV 01 - POS System Automatically Applies Correct Price
366 POS REV 08 - Automatic Transmission of Pricing Updates to POS System
376 REV 01 - Technical accounting policies and memos are reviewed and approved.
378 AR 02 - Review of Reconciliation of Accounts Receivable Sub-ledger to General Ledger
396 AR 05 - Review of Allowance for Doubtful Accounts Methodology
403 ARO03 - Model Mathematical Accuracy
405 ARO02 - Review of Asset Retirement Obligation Model Inputs
415 ARO05 - Review of Financial Statement Presentation and Disclosure
492 AP 04 - Review of Reconciliation of Accounts Payable Sub-ledger to General Ledger
AR-3C Reconciliation of balances
-3.8 The following General IT Controls are not associated to a Procedure:
None.
-3.9 The following Automated Controls are not associated to an IT Element:
None.
-3.10 The following Controls do not have conclusions documented:
-Control - Control
-3.11 The following General IT Controls do not have conclusions documented:
None.
-3.12 The following Controls have a negative conclusion and are not referenced to a Finding:
None.
-3.13 The following General IT Controls have a negative conclusion and are not referenced to a Finding:
None.
-3.14 The following Controls and General IT Controls have 'Risk Associated With Control' not evaluated:
-Control - Control
-4. Procedure
-4.1 The following Procedure Groups do not contain Procedures:
None.
-4.2 The following Procedures have no Tickmarks or Cross References to Working Papers:
-Procedure
PAY-06C Incorrect computation\1945159482 Evaluate the design of the relevant controls by performing procedures in addition
to inquiry of the entity's personnel.
998617175 Review and approval of Journal entries\903455014 Obtain the policies and procedures estabilished by the company
relating to the review and approval of the journal entries and accounting estimates .
1774655576 Control environment maintained\878261569 1. Obtain established code of conduct and evaluated such code to
ensure that it contain measures to safeguard ethical and professional l standards which help in establishmnet of control
environment. 2
1238900184 Revenue Recognition\1016164658 For D&I testing, obtained one sample of revenue and verified the amounts from
the Travcom Report, CRS Report and ensured that revenue is correctly booked. For OE Testing, obtained 25 samples from reve
AP-01C Overstatement of Accounts Payable\AP-01P D & I and OE testing DHS will verify and test samples to ensure that the
appropriate supportings are reviewed for each transactions on the basis of which liability is booked, further the payment appro
AP-02C Understatement of Accounts Payable\AP-02P D & I and OE testing DHS will verify and test samples to ensure that the
AP-03C Misstatement of Accounts Payable\AP-03P D & I and OE testing DHS will verify and test the reconciliation with the
Airline statement in case of Low cost carriers and reconciliation with BSP statement in case of other airlines, on the basis o
AP-04C Reinstatement of Accounts Payable\AP-04P D & I and OE testing DHS will obtain listing of foreign currency payables
from the client and on sample basis verified that the foreign currency payable is appropriately reinstated at the year end and
AP-05C Incorrect booking of statutory liabilities\AP-05P D & I and OE testing DHS will verify that the statutory liability is monthly
computed and paid as per the requirements of the applicable law.DHS will ensure that liability is correctly computed (for s
AP-06C Payment of statutory liabilities\AP-06P D & I and OE testing DHS will verify that the statutory liability is monthly
AR-1C Provision of doubtful debts\AR-1P D & I and OE Testing : Obtain the monthly debtor’s ageing report on sample basis,
test 1 sample to ensure the effectiveness of design and implementation of control and atleast 2 samples to ensure the
AR-2C Overstatement/understatement of debtors\AR-2P D & I and OE : a) Obtain partywise listing of accounts receivable and
on sample basis ensure that regular statements are sent to debtors and seufficient follow up is done, also the amount received fr
AR-4C Receipt of cash\AR-4P D & I and OE Testing : a) Obtain partywise listing of accounts receivable and on sample basis
ensure that regular statements are sent to debtors and seufficient follow up is done, also the amount rec
C&B-1C Bank Reconciliation\C&B-1P D&I and OE: 1) DHS will check the bank reconciliation statements prepared by the entity
and ensure they are reviwed by appropriate personnel. 2) DHS will ensure that the control operates consistently
C&B-2C Authorisation of Bank transactions\C&B-2P D&I and OE: 1) DHS will check on sample basis that the banking
transactions are authorised by the appropriate authority as per the limits specified. 2) DHS will ensure that the control operates
consis
C&B-3C Authorisation & Recording of Fixed deposits\C&B-3P D&I and OE: 1) DHS will ensure that the FDs booked are as per
the rates and duration mentioned in the FD certificates, DHS will also ensure that FDs are duly authorised by the appropriate
authority. 2
C&B-4C Reconciliation of cash Balances\C&B-4P D&I and OE: DHS will check on sample basis the monthly cash reconciliations
prepared by the entity and ensure that they are reviwed by appropraite authority. Substantive procedure: a) Check that ther
C&B-5C Bank Transactions\C&B-5P D&I and OE: DHS will check that on sample basis that the amount booked in the bank GL
from the bank statement. DHS will ensure that the control operates consistently throughout the year. Substantive
C&B-6C Bank Accounts\C&B-6P 1) DHS will ensure that new bank account is opened only on approval from the appropriate
authority and is backed up with vaild supportings. 2) DHS will check the new GL account and journal entry is du
EQ-1C Issue of Share Capital\EQ-1P D&I Since no movement in CY therefore no testing required Substantive: a) Obtain a
schedule of all equity. Test the total and the reconciliation of the total balance to Trial Balance. b) Trace the n
FAR-001-C Profit/Loss on sale of assets\FAR-001-P D&I Testing:- We will obtain the Fixed asset register for the period ending
M 2018 from the client and selecte samples from the list of assets disposed off during the year. We will verify the assets
FAR-002-C Purchase of fixed assets are duly approved.\FAR-002-P D&I Testing:- We will obtain the Fixed asset register for the
period ending Feb, 2018 from the client and select samples from the list of assets purchased during the year. We will verify their
invoic
FAR-003-C Correct Capitalisation of assets\FAR-003-P D&I Testing:- We will obtain the Fixed asset register for the period
ending M 2018 from the client and select the sample from the list of assets purchased during the period. It will be ensured that
FAR-004-C Authorised Disposal of assets\FAR-004-P D&I Testing:- We will obtain the Fixed asset register for the period ending
M 2018 from the client and selectsamples from the list of assets disposed off during the year. We will verify the assets ha
FAR-005-C Obsolete items exsiting in FAR\FAR-005-P D&I Testing:- We will obtained the instructions sent by the management
in order to perform the physical verification of the fixed assets at various locations of the entity and obtaine the PV Reports
FAR-006-C Recording of Fixed Asset\FAR-006-P D&I and Substantive Testing:- We have verified the Finance manager's
approval before capitalizing the asset on the Journal Voucher for a asset purchase and capitalised. We will perform the Test of d
FAR-007-C Depreciation of Assets\FAR-007-P D&I Testing:- We have reviewed the Fixed Asset Register for the month of M 18
, to ensure that assets are depreciated over the useful life of assests as prescribed under schedule II and accounting p
L&A 1C Overstatement of Prepaid expenses\L&A-1P D & I Testing : Obtain the approved prepaid schedule from the client,
perform design andimplementation testing of the control by taking out a sample from the schedule and review the approval and
autor
L&A 2C Incorrect Amount\L&A-2P D & I Testing : Obtain the approved prepaid schedule from the client, perform design
andimplementation testing of the control by taking out a sample from the schedule and review the approval and autor
L&A 3C Incorrect Period\L&A-3P D & I Testing : Obtain the approved prepaid schedule from the client, perform design
L&A 4C Prepaid expenses reconciliation with the GL\L&A-4P D & I Testing : Obtain the approved prepaid schedule from the
client, perform design andimplementation testing of the control by taking out a sample from the schedule and review the
approval and autor
L&A 5C Security deposit reconciliation with the GL and Agreement\L&A-5P a) Obtain the agreement and agree the total to the
trial balance and general ledger - Security deposits. Trace the deposits to the deposits receipts.
OI-01C Overstatement of other income\OI-01P a) Obtain a schedule of various heads of accounts in other income. Test the total
and reconciliation of the total to GL. b) Review the account and investigate the nature of items. c) Perform substanti
OI-02C Understatement of other income\OI-02P a) Obtain a schedule of various heads of accounts in other income. Test the
total and reconciliation of the total to GL. b) Trace the selection to the invoice or other supporting.
OI-03C Incorrect amount\OI-03P a) Make a selection of the recorded other income and compare it with the source document.
Trace the selection to an invoice or other supporting documents. b) Test calculation of other income.
OI-04C Wrong Period\OI-04P a) Make a selection of the recorded other income and compare it with the source document. Trace
the selection to an invoice or other supporting documents. b) Determine that the income was recorded in
OPEX-1C Recording of expenses\OPEX-1 D&I and OE: DHS will ensure the following in the selected samples: 1) The expense
which is booked is backed up with valid supportings. 2) The expense is approved by appropriate authority. 3) The proce
OPEX-2C Incorrect accounting period\OPEX-2P D&I and OE : DHS will ensure the following in the selected samples: 1) The
expense pertains to correct period. 2) The expense is backed up with valid supporting documents. 3) The expense is approved
b
OPEX-3C Incorrect GL\OPEX-3P D&I and OE: DHS will ensure the following in the selected samples: 1) The expense is
booked under the correct head. 2) The expense is backed with valid supportings and approved by appropriate authori
OPEX-4C Overstatement of expenses\OPEX-4P D&I and OE: DHS will ensure the following in the selected samples: 1) The
expense booked is as per valid source documents. 2) The expense is approved by appropriate authority. 3) The process flow is f
OPEX-5 Invoice processing\OPEX-5P D&I and OE: 1) DHS will check that travcom software restricts posting of invoice by the
same number to prevent processing of duplicate invoice. 2) DHS will ensure that the control operates throughout
PAY-01C Overstatement of Payroll\PAY-01P a) Perform substantive procedures to test payroll balances. Consider developing
an expectation of payroll expense balances bases the Balances of payroll expenses in prior periods. Compare the expectat
PAY-02C Understatement of Payroll\PAY-03P a) Trace the deductions to the supportings documents. b) Review the HR policy
with respect to leave encashment, retirement benefits and other short term/long term benefits. c) Scan the payroll records
PAY-03C Taxes on Payroll\PAY-04P a) Ensure that the salary payments made to the employees agrees to the net salary
payable as appearing in the salary sheet.
PAY-04C Incorrect salary payment\PAY-05P a) Compare payments subsequent to year-end with year-end accrued payroll
expenses. b) Ensure that the payments are recorded in the correct period.
PAY-05C Recording in incorrect period\PAY-06P Obtained the payroll register, and tested reconciliation of totals of salaries and
wages, social security costs borne by employers (including pension contributions), and payroll liabilities, to the ge
REV-1C Existence of sale orders\REV-1P D&I and O&E- Customer profile dump (CP dump) which is maintained by the
Company in excel will be obtained. New profiles added during the period in the master file will be verified to ensure that the
REV-3C Completeness of Sales\REV-3P D&I and O&E- For D&I testing, obtained one sample of revenue and verified the
amounts from the Travcom Report, CRS Report and ensured that revenue is correctly booked. For OE Testing, obtained 25 sam
REV-4C Cut off of sales\REV-4P D&I Procedure : DHS Team has selected one sample of transaction fees and verified the
invoice and settlement file and ensured that the sales were recorded at the correct amount and correct period OE
REV-5C Recording of GSC revenue\REV-5P D&I and O&E- Obtained the GSC budget and price list apporvals. Further,
obtained the monthly data sent by GSC Operations Team to the Finance Team for billing, and billing details sent for booking in
Revenue Recognition Accuracy of recording of sales\Revenue recognition D&I and O&E- BSP - We have obtained HMPR
report generated by the GDS and compared to the revenue ledger of that particular day to ensure that all revenue has been
booked and there is no unbilled reve
-4.3 The following Subphases do not contain Procedures:
-Phase
00000 Engagement profile and quality monitoring
11100 Assess engagement risk
11200 Acceptance and continuance decision
11300 Agree the terms of audit engagement
12100 Understand the entity and its environment
12200 Understand internal control
12300 Perform inquiries regarding fraud and error
12400 Preliminary analytical procedures
13100 Materiality
13200 Identify material classes of transactions, account balances and disclosures
13300 Assess risks and plan audit responses
13400 Assign engagement teams
13500 Hold engagement team discussions
13900 Audit strategy and audit planning memorandum
14100 Manage the engagement
21100 Centrally tested procedures
21300 Address financial statement level risks
24150 PROVISIONS
26800 TAX EXPENSE
28100 Trial balance and financial statements
28200 Procedures related to the financial statement closing process
28400 Cash flow statement
29100 Concluding analytical procedures
29300 Consider litigation and claims involving the entity
29400 Consider compliance with laws and regulations
29500 Evaluate going concern
29600 Evaluate audit results including misstatements
29700 Closing audit procedures
30100 Subsequent events and subsequently discovered facts
30200 Obtain written representations
30300 Audit summary memorandum
30400 Engagement quality control review
30500 Audit report
30600 External communications
-4.4 The following Procedures are located in the Unfiled section:
None.
-4.5 The following Procedures have been marked with an alert due to a negative control conclusion:
None.
-4.6 The following Procedures have been activated by Tailoring Questions but have not been inserted into the Engagement File:
None.
-4.7 The following Procedures do not have a Procedure Type defined:
None.
-4.8 The following Engagement Procedures are marked with the Content Update Indicator icon:
None.
-4.9 The following Engagement Procedures are marked with the Content Deleted Indicator icon:
None.
-4.10 The following Library Procedures are marked with the New Content Indicator icon:
-Procedure
26000 Revenue and expenses\26100 SALE OF SERVICES\[Lower/Higher] Test the accuracy and cut-off of sales returns by
testing the entity's estimate of sales returns allowance.Develop an independent estimate of sales returns allowance.Trace and
agree
26000 Revenue and expenses\26100 SALE OF SERVICES\[Lower/Higher] Test the accuracy and cut-off of sales returns by
testing the entity's estimate of sales returns allowance. Perform inquiries of management about the entity's policy for calculating
-4.11 The following Procedures have deferred content update:
None.
-5. Signoff
-5.1 The following items have the same 'Completed & Documented by' and 'Reviewed by' signoff:
None.
-5.2 The following items do not have 'Completed & Documented by' signoff:
-Control - Control
-Phase
23300 TRADE RECEIVABLES
23500 LOANS & ADVANCES, CURRENT ASSETS
23600 FIXED ASSETS
24100 OTHER LIABILITIES
24101 TRADE PAYABLES
24150 PROVISIONS
26100 SALE OF SERVICES
26200 OTHER INCOME
26400 EMPLOYEE BENEFITS EXPENSE
26800 TAX EXPENSE
30500 Audit report
-Working Paper
AM)\* ReportName
2019_10.55" (22-09-2019 10:49:30)\* ReportName
AM)
PM)
00000 Engagement profile and quality monitoring\00000 Engagement profile and quality monitoring\00001A Manual File Index
15000 Business Process\15010.3 Commission\15010.3a HMPR Reports
AM)\24200.4 Royalty payable
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\28100.1 CWT Financials - March 2018
29000 Evaluate\29400 Consider compliance with laws and regulations\29400.T01 Accounting Standard 01 Checklist
29000 Evaluate\29400 Consider compliance with laws and regulations\29400.T10 New Accounting Standard 10 Checklist
30000 Conclude\30300 Audit summary memorandum\30300.T02 Audit summary memorandum with EMS links (03-2016)
23000 Assets\23001 Audit Online Workflow Report (7-13-2019 12.48.41 PM)
23000 Assets\23100 CASH AND CASH EQUIVALENTS\23103 Audit Online Workflow Report (19-09-2019 17.51.51)
23000 Assets\23600 FIXED ASSETS\23605 PPE - Combined Substantive Testing (03-2019)
29000 Evaluate\29400 Consider compliance with laws and regulations\29401 Schedule III Checklist
30000 Conclude\30300 Audit summary memorandum\30301 Segregation of Duties - Testing
-5.3 The following items do not have 'Reviewed by' signoff:
-Control - Control
998617175 Review and approval of Journal entries
1238900184 Revenue Recognition
1774655576 Control environment maintained
AP-01C Overstatement of Accounts Payable
AP-02C Understatement of Accounts Payable
AP-03C Misstatement of Accounts Payable
AP-04C Reinstatement of Accounts Payable
AP-05C Incorrect booking of statutory liabilities
AP-06C Payment of statutory liabilities
AR-1C Provision of doubtful debts
AR-2C Overstatement/understatement of debtors
AR-4C Receipt of cash
C&B-1C Bank Reconciliation
C&B-2C Authorisation of Bank transactions
C&B-3C Authorisation & Recording of Fixed deposits
C&B-4C Reconciliation of cash Balances
C&B-5C Bank Transactions
C&B-6C Bank Accounts
EQ-1C Issue of Share Capital
FAR-001-C Profit/Loss on sale of assets
FAR-002-C Purchase of fixed assets are duly approved.
FAR-003-C Correct Capitalisation of assets
FAR-004-C Authorised Disposal of assets
FAR-005-C Obsolete items exsiting in FAR
FAR-006-C Recording of Fixed Asset
FAR-007-C Depreciation of Assets
L&A 1C Overstatement of Prepaid expenses
L&A 2C Incorrect Amount
L&A 3C Incorrect Period
L&A 4C Prepaid expenses reconciliation with the GL
L&A 5C Security deposit reconciliation with the GL and Agreement
OI-01C Overstatement of other income
OI-02C Understatement of other income
OI-03C Incorrect amount
OI-04C Wrong Period
OPEX-1C Recording of expenses
OPEX-2C Incorrect accounting period
OPEX-3C Incorrect GL
OPEX-4C Overstatement of expenses
OPEX-5 Invoice processing
PAY-01C Overstatement of Payroll
PAY-02C Understatement of Payroll
PAY-03C Taxes on Payroll
PAY-04C Incorrect salary payment
PAY-05C Recording in incorrect period
PAY-06C Incorrect computation
REV-1C Existence of sale orders
REV-3C Completeness of Sales
REV-4C Cut off of sales
REV-5C Recording of GSC revenue
Revenue Recognition Accuracy of recording of sales
-Phase
23100 CASH AND CASH EQUIVALENTS
23300 TRADE RECEIVABLES
23500 LOANS & ADVANCES, CURRENT ASSETS
23600 FIXED ASSETS
24100 OTHER LIABILITIES
24101 TRADE PAYABLES
24150 PROVISIONS
25100 SHARE CAPITAL
26100 SALE OF SERVICES
26200 OTHER INCOME
26400 EMPLOYEE BENEFITS EXPENSE
26600 OTHER EXPENSES
26800 TAX EXPENSE
30500 Audit report
-Presumed Risk
Revenue recognition
21300 Address financial statement level risks\Management override of controls
23100 CASH AND CASH EQUIVALENTS\23100 - CAS.PR02 - Cash is incomplete.
23100 CASH AND CASH EQUIVALENTS\23100 - CAS.PR01 - Cash does not exist.
23100 CASH AND CASH EQUIVALENTS\23100 - CAS.PR03 - The entity does not have rights to cash.
23100 CASH AND CASH EQUIVALENTS\23100 - CAS.PR04 - Cash is not valued and/or allocated appropriately.
23100 CASH AND CASH EQUIVALENTS\23100 - CAS.PR07 - Cash (and overdraft balances) are not appropriately classified in
the financial statements (cash equivalents and investments definition).
23100 CASH AND CASH EQUIVALENTS\23100 - CAS.PR05 - Cash stated in the general ledger does not reconcile to the cash
records/bank statement, and/or the reconciliation contains invalid items.
23100 CASH AND CASH EQUIVALENTS\23100 - CAS.PR06 - Financial statements do not include the required disclosures;
disclosed amounts are not accurate or classified appropriately; the disclosed events may not have occurred.
23100 CASH AND CASH EQUIVALENTS\C&B-1
23300 TRADE RECEIVABLES\23300 - AR.PR02 - Accounts receivable are incomplete.
23300 TRADE RECEIVABLES\23300 - AR.PR03 - The entity does not have the rights to accounts receivable.
23300 TRADE RECEIVABLES\23300 - AR.PR04 - Allowance for doubtful accounts is calculated using inappropriate
methodology and/or is based on inaccurate receivables aging data.
23300 TRADE RECEIVABLES\23300 - AR.PR05 - Financial statements do not include the required disclosures; disclosed
amounts are not accurate or classified appropriately; the disclosed events may not have occurred.
23300 TRADE RECEIVABLES\23300 - AR.PR07 - Accounts receivable stated in the general ledger do not reconcile to the
accounts receivable records and/or the reconciliation contains invalid items.
23300 TRADE RECEIVABLES\AR-1
23500 LOANS & ADVANCES, CURRENT ASSETS\L&A 1
23600 FIXED ASSETS\23600 - PPE.PR01 - PPE additions recorded during the year do not exist or have been incorrectly
capitalized.
23600 FIXED ASSETS\23600 - PPE.PR01A - The sale, disposal, or theft of PPE has not been recorded.
23600 FIXED ASSETS\23600 - PPE.PR02 - PPE additions made during the year were not recorded.
23600 FIXED ASSETS\23600 - PPE.PR03 - The entity does not have the rights to PPE additions recorded during the year.
23600 FIXED ASSETS\23600 - PPE.PR04 - PPE additions recorded during the year were valued incorrectly.
23600 FIXED ASSETS\23600 - PPE.PR04A - Depreciation on PPE is either not recorded or recorded incorrectly.
23600 FIXED ASSETS\23600 - PPE.PR05 - Financial statements do not include the required disclosures; disclosed amounts
are not accurate or classified appropriately; the disclosed events may not have occurred.
23600 FIXED ASSETS\23600 - PPE.PR06 - PPE balances are not appropriately classified in the financial statements.
23600 FIXED ASSETS\FAR-001
24100 OTHER LIABILITIES\24100 - AP.DR07 - Agreements to purchase goods or services that are enforceable and legally
binding [engagement team to further tailor RoMM].
24100 OTHER LIABILITIES\24100 - AP.PR01A - Accounts payable do not exist (as the obligation recorded does not relate to
goods or services received)
24100 OTHER LIABILITIES\24100 - AP.PR01C - Accounts payable are recorded at the incorrect amount.
24100 OTHER LIABILITIES\24100 - AP.PR03 - The entity does not have an obligation for recorded accounts payable.
24100 OTHER LIABILITIES\24100 - AP.PR04 - Financial statements do not include the required disclosures; disclosed amounts
are not accurate or classified appropriately
24100 OTHER LIABILITIES\24100 - AP.PR05 - Accounts payable (and offsetting debit balances) are not appropriately classified
in the financial statements.
24100 OTHER LIABILITIES\24100 - AP.PR06 - Accounts payable stated in the general ledger do not reconcile to accounts
payable records and/or the reconciliation contains invalid items.
24100 OTHER LIABILITIES\AP-05
24101 TRADE PAYABLES\24101 - AP.PR01C - Accounts payable are recorded at the incorrect amount.
24101 TRADE PAYABLES\24101 - AP.PR04 - Financial statements do not include the required disclosures; disclosed amounts
24101 TRADE PAYABLES\24101 - AP.PR05 - Accounts payable (and offsetting debit balances) are not appropriately classified
24101 TRADE PAYABLES\AP-01
24150 PROVISIONS\24150 - PR0003- Asset retirement obligations, including revisions to existing asset retirement obligations,
are not mathematically correct.
are calculated based on inaccurate base cost assumptions.
are calculated based on incorrect expected timing.
are not appropriately classified.
24150 PROVISIONS\24150 - PR0012- Disclosures are incomplete, include incorrect amounts, or do not comply with the
25100 SHARE CAPITAL\EQ-1
26100 SALE OF SERVICES\26100 - RMGEN0002- Revenue is incomplete.
26100 SALE OF SERVICES\26100 - RMGEN0003- Revenue is recorded at incorrect transaction amount.
26100 SALE OF SERVICES\26100 - RMGEN0005- Revenue is not classified appropriately.
26100 SALE OF SERVICES\26100 - RMOGM0001- Revenue recorded does not represent actual transactions that occurred.
26100 SALE OF SERVICES\26100 - RMRTP0003- Disclosures are omitted, incomplete, or inaccurate, related to: - Revenue
accounting policies.
26100 SALE OF SERVICES\REV-1
26100 SALE OF SERVICES\Revenue recognition
26200 OTHER INCOME\OI-01
26400 EMPLOYEE BENEFITS EXPENSE\26400 - PRL.PR02 - Payroll expenses are incomplete.
26400 EMPLOYEE BENEFITS EXPENSE\26400 - PRL.PR03 - Payroll expenses are recorded at incorrect amounts.
26400 EMPLOYEE BENEFITS EXPENSE\26400 - PRL.PR04 - Payroll expenses are recorded in the incorrect period.
26400 EMPLOYEE BENEFITS EXPENSE\26400 - PRL.PR05 - Payroll expenses have not been properly classified in the
financial statements.
26400 EMPLOYEE BENEFITS EXPENSE\26400 - PRL.PR01 - Payroll expenses that have been recorded did not occur and/or
do not pertain to the entity.
26400 EMPLOYEE BENEFITS EXPENSE\PAY-01
26600 OTHER EXPENSES\OPEX-1
-Working Paper
AM)\* ReportName
2019_10.55" (22-09-2019 10:49:30)\* ReportName
AM)
PM)
26000 Revenue and expenses\26100 SALE OF SERVICES\*26100.2d HYD_IN_FCAGBILLDET_1431399_0304
00000 Engagement profile and quality monitoring\00000 Engagement profile and quality monitoring\00001A Manual File Index
10000 Plan\11200 Acceptance and continuance decision\11200.5a The Case#1736290 has been approved
10000 Plan\11200 Acceptance and continuance decision\11200.6 Engagement code creation - SA
10000 Plan\11200 Acceptance and continuance decision\11200.7 Request letter- Auditor's Appointment CWT India
10000 Plan\11200 Acceptance and continuance decision\11200.8 Engagement code creation -TA
10000 Plan\11200 Acceptance and continuance decision\11200.11 Sale force andETMC
10000 Plan\12100 Understand the entity and its environment\12100.T.10 Accounting Policies
10000 Plan\12100 Understand the entity and its environment\12100.T07 Organisaiton Chart March 19
10000 Plan\12400 Preliminary analytical procedures\12400.T01 Design and perform preliminary analytical procedures
10000 Plan\13200 Identify material classes of transactions, account balances and disclosures\13200.T01 Identify material
classes of transactions, account balances, and disclosures (06-2015)
10000 Plan\13300 Assess risks and plan audit responses\13118 Revenue\13301.1 Revenue control testing
10000 Plan\13300 Assess risks and plan audit responses\13118 Revenue\13301.4 Client Master Database
10000 Plan\13300 Assess risks and plan audit responses\13118 Revenue\13301.5 GDS and travcom reco 31st March 2018
10000 Plan\13300 Assess risks and plan audit responses\13118 Revenue\13301.6 Walkthrough Template
10000 Plan\13300 Assess risks and plan audit responses\13118 Revenue\13301.7 RCM Revenue
10000 Plan\13300 Assess risks and plan audit responses\13118 Revenue\13301.8 EXT INDIGO STATEMENT
10000 Plan\13300 Assess risks and plan audit responses\13118 Revenue\13301.9 Control testing Template
15000 Business Process\15010 Understanding the order to cash cycle\15010.1 Process naratives\15010.1.a VISA DD CN SOP
15000 Business Process\15010.2 Service Charge\15010.2a ORACLE - DEC-17 settlement invoices
15000 Business Process\15010.2 Service Charge\15010.2b Google Settlement Deck Tran Can_Dec_2017
15000 Business Process\15010.3 Commission\15010.3a HMPR Reports
15000 Business Process\15040 P2P\15040A P2P Process Naratives\15040A.1 Help Desk SOP
15000 Business Process\15040 P2P\15040A P2P Process Naratives\15040A.2 Insurance Recon Processing Payment
15000 Business Process\15040 P2P\15040A P2P Process Naratives\15040A.3 LCC RECON SOP
15000 Business Process\15040 P2P\15040A P2P Process Naratives\15040A.4 Non Trade Manual Entries SOP
15000 Business Process\15040 P2P\15040A P2P Process Naratives\15040A.5 Normal Payment SOP
15000 Business Process\15040 P2P\15040A P2P Process Naratives\15040A.6 SOP Payments
15000 Business Process\15040 P2P\15040A P2P Process Naratives\15040A.7 SOP BSP RECO
15000 Business Process\15040 P2P\15040A P2P Process Naratives\15040A.8 SOP cars Trade payment
15000 Business Process\15040 P2P\15040A P2P Process Naratives\15040A.9 SOP Urgent Payment
15000 Business Process\15040 P2P\15040A P2P Process Naratives\15040A.10 T&E_Reimbursement
15000 Business Process\15040 P2P\15040A P2P Process Naratives\15040A.11 Vendor Creation and Modification SOP
15000 Business Process\15040 P2P\15040A P2P Process Naratives\15040A.12 Visa DD Reconciliation SOP
20000 IT Elements\20000.1 Request Id #3998 Client name CWT India Private Limited Request status Logged
21000 Perform non-account specific procedures\21300 Address financial statement level risks\21300.1 GL Dump Samples'
Selection
21000 Perform non-account specific procedures\21300 Address financial statement level risks\21300.3 JV samples testing
22000 Other audit programs\22000.11 BNP Clearance Certificate
22000 Other audit programs\22000.12 CWT Form_CHG-4 resigned 27.02.2019
22000 Other audit programs\22000.13 Challan CHG-4
22000 Other audit programs\22000.14 DIR 8 and MBP 1 - Jessica
22000 Other audit programs\22000.15 MBP 1 Vishal Sinha
22000 Other audit programs\22000.16 DIR 8 Form MBP-1 Bindu Bhatia
22000 Other audit programs\22000.17 DIR-8 Vishal
22000 Other audit programs\22000.18 Challan - INC-28 - CWT India
22000 Other audit programs\22000.19 Challan_CWT _MGT -14
22000 Other audit programs\22000.20 Form_MGT-14_NEW_signed, Revised MOA, Resolution
23000 Assets\23100 CASH AND CASH EQUIVALENTS\23130 Bank\23130A Bank summary
23000 Assets\23300 TRADE RECEIVABLES\23300A TRADE RECEIVABLES Combined Leadsheet
23000 Assets\23300 TRADE RECEIVABLES\23300B Control lead sheet - Debtors
23000 Assets\23300 TRADE RECEIVABLES\23301.01A New Policy for provisioning of doubtful debts.
23000 Assets\23300 TRADE RECEIVABLES\23309A 09909127
23000 Assets\23300 TRADE RECEIVABLES\23309B 09909128
23000 Assets\23300 TRADE RECEIVABLES\23309C 09909129
23000 Assets\23300 TRADE RECEIVABLES\23309D 09909130
23000 Assets\23500 LOANS & ADVANCES, CURRENT ASSETS\23521A Performa Invoice
23000 Assets\23500 LOANS & ADVANCES, CURRENT ASSETS\23560 Confirmation Tracker\23560A Proof Of Initial Dispatch
23000 Assets\23500 LOANS & ADVANCES, CURRENT ASSETS\23560 Confirmation Tracker\23560B Inter Corporate
Deposits, Loans, Advances, Security Deposits Balance Confirmaton Tracker
23000 Assets\23600 FIXED ASSETS\23600.7 Payable for Fixed Assets
23000 Assets\23600 FIXED ASSETS\23600A TANGIBLE ASSETS Combined Leadsheet
23000 Assets\23600 FIXED ASSETS\23620 PV Reports\23620C Gurgaon Non IT PV Report signed
23000 Assets\23600 FIXED ASSETS\23620 PV Reports\23620D Hyderabad Non IT
23000 Assets\23600 FIXED ASSETS\23620 PV Reports\23620E Mumbai Non IT
23000 Assets\23600 FIXED ASSETS\23620 PV Reports\23620F Pune-Non IT
23000 Assets\23600 FIXED ASSETS\23620 PV Reports\23620G IT Hyderabad PV Report
23000 Assets\23600 FIXED ASSETS\23620 PV Reports\23620H IT Mumbai PV Report
23000 Assets\23600 FIXED ASSETS\23620 PV Reports\23620I IT Pune PV Report
23000 Assets\23600 FIXED ASSETS\23620 PV Reports\23620J IT Bangalore PV Report
23000 Assets\23600 FIXED ASSETS\23620 PV Reports\23620K IT Chennai PV Report
23000 Assets\23600 FIXED ASSETS\23620 PV Reports\23620L IT Gurgaon PV Report
24000 Liabilities\24101 TRADE PAYABLES\24101.1 Royalty payable
24000 Liabilities\24101 TRADE PAYABLES\24101.2 Royalty Addendum Agreement July, 2019
24000 Liabilities\24101 TRADE PAYABLES\24101.3 attachment 1 Royalty
24000 Liabilities\24201.01 Outstanding liabilities Schedule
24000 Liabilities\24150 PROVISIONS\24202.01a Quess Corporation - Signed Contract
24000 Liabilities\24150 PROVISIONS\24202.01b KBC - New Client
24000 Liabilities\24150 PROVISIONS\24202.01c Proof Of Initial Dispatch_360
24000 Liabilities\24150 PROVISIONS\24202.01 Advance from Customers
24000 Liabilities\24204.01 ADM Recoverable
24000 Liabilities\24101 TRADE PAYABLES\24205a Expenses Payable
24000 Liabilities\24200 Stat Dues\24211 TDS Acknowledgements\24211A Retrun-Ack-26Q Q1_2018-19
24000 Liabilities\24200 Stat Dues\24211 TDS Acknowledgements\24211B Retrun-Ack-26Q Q2- 2018-19
24000 Liabilities\24200 Stat Dues\24211 TDS Acknowledgements\24211C Retrun-Ack-26Q Q3_2018-19
24000 Liabilities\24200 Stat Dues\24211 TDS Acknowledgements\24211D Retrun-Ack-26Q Q4-1st
24000 Liabilities\24200 Stat Dues\24211 TDS Acknowledgements\24211E ACK 24Q Q1 2018-19
24000 Liabilities\24200 Stat Dues\24211 TDS Acknowledgements\24211F ACK 24Q Q2 2018-19
24000 Liabilities\24200 Stat Dues\24211 TDS Acknowledgements\24211G ACK 24Q Q3 2018-19
24000 Liabilities\24200 Stat Dues\24211 TDS Acknowledgements\24211H ACK 24Q Q4 2018-19
24000 Liabilities\24200 Stat Dues\24211 TDS Acknowledgements\24211I Ack_27Q_Q3_2018-19
24000 Liabilities\24200 Stat Dues\24211 TDS Acknowledgements\24211J Ack-27Q_Q4_F.Y. 2018-19
24000 Liabilities\24302 Income tax returns\24300.13 Adva Tax-F.Y18-19-18606
24000 Liabilities\24302 Income tax returns\24300.14 Adv Tax-18-19-8000000 dtax
24000 Liabilities\24302 Income tax returns\24302.1 AY 2009-10 Revised
24000 Liabilities\24302 Income tax returns\24302.2 AY 2009-10
24000 Liabilities\24302 Income tax returns\24302.16 30.11.18-ITR-V (003)
24000 Liabilities\24302 Income tax returns\24302.17 Tax on Regula A.Y.13-14-11607
24000 Liabilities\24302 Income tax returns\24302.18 Tax on Regula AY13-14-50Lak-13994
24000 Liabilities\24302 Income tax returns\24302.19 Tax-300-Self Asses-F.Y.-16-17
24000 Liabilities\24302 Income tax returns\24302.20 CWT INDIA DTAX
24000 Liabilities\24302 Income tax returns\24302.22 30.11.18-ITR-V
24000 Liabilities\24302 Income tax returns\24302.23 Adv Tax-F.Y.17-18-30.11.18-23501070
24000 Liabilities\24302 Income tax returns\24303.21 Letter-Stay of Demand
25000 Equity\25100 SHARE CAPITAL\25103.4.1 Register of contract Part-1
25000 Equity\25100 SHARE CAPITAL\25103.4.2 Register of Contract Part 2
25000 Equity\25100 SHARE CAPITAL\25103.01 Register of members
25000 Equity\25100 SHARE CAPITAL\25103.02 Register of share transfer
25000 Equity\25100 SHARE CAPITAL\25103.03 Register of directors
25000 Equity\25100 SHARE CAPITAL\25103.05 Register of share application and allotment
25000 Equity\25100 SHARE CAPITAL\25103.06 Shareholding Pattern Certificate
26000 Revenue and expenses\26100 SALE OF SERVICES\26100.2a BLR_IN_FCAGBILLDET_1431750_0304
26000 Revenue and expenses\26100 SALE OF SERVICES\26100.2b GGN_IN_FCAGBILLDET_1431445_0304
26000 Revenue and expenses\26100 SALE OF SERVICES\26100.2c GGN-GSC_IN_FCAGBILLDET_1431554_0304
26000 Revenue and expenses\26100 SALE OF SERVICES\26100.2e MAA_IN_FCAGBILLDET_1432786_0304
26000 Revenue and expenses\26100 SALE OF SERVICES\26100.2f MUM_IN_FCAGBILLDET_1430267_0304
26000 Revenue and expenses\26100 SALE OF SERVICES\26100.2g PNQ_IN_FCAGBILLDET_1432553_0304
26000 Revenue and expenses\26100 SALE OF SERVICES\26100.2h 16-22 MAR-2019
26000 Revenue and expenses\26100 SALE OF SERVICES\26100.2i 1-7 April BSP Billing Statement
26000 Revenue and expenses\26100 SALE OF SERVICES\26100.2J IATA calender
26000 Revenue and expenses\26100 SALE OF SERVICES\26100.01 Revenue control sheet
26000 Revenue and expenses\26100 SALE OF SERVICES\26100.02 BSP Reconcilliation
26000 Revenue and expenses\26100 SALE OF SERVICES\26100.04 Credit Note Testing
26000 Revenue and expenses\26100 SALE OF SERVICES\26100.05 Credit Card Cash Back Revenue
26000 Revenue and expenses\26100 SALE OF SERVICES\26120 Service Charge\26102.5c Sabre Reporting and
InvoicingPayment Validation - EMEAAsiaPac - Mar19 YTD
26000 Revenue and expenses\26100 SALE OF SERVICES\26101 Commission\26110.2d(i) FW CWT AWP - Renewal MOU
Agreement
26000 Revenue and expenses\26100 SALE OF SERVICES\26101 Commission\26110.2d CWT - Addendum to
Agreement_AWP Services (1-Aug-16 to 31-Jul-19)
26000 Revenue and expenses\26100 SALE OF SERVICES\26101 Commission\26110.03A Commission Income- Hotel in
Foreign currency
26000 Revenue and expenses\26100 SALE OF SERVICES\26110.04B SOTO fare working
26000 Revenue and expenses\26100 SALE OF SERVICES\26110.7A Mystifly Contract
26000 Revenue and expenses\26100 SALE OF SERVICES\26101 Commission\26110.01 Commission Income- Air
26000 Revenue and expenses\26100 SALE OF SERVICES\26101 Commission\26110.02 Commission Income- Insurance
26000 Revenue and expenses\26100 SALE OF SERVICES\26101 Commission\26110.03 Commission Income-Hotel & Car
26000 Revenue and expenses\26100 SALE OF SERVICES\26101 Commission\26110.04 Commission Income- Others(
26000 Revenue and expenses\26100 SALE OF SERVICES\26101 Commission\26110.4 commission samples- others
26000 Revenue and expenses\26100 SALE OF SERVICES\26101 Commission\26110.5 FW India - 2018 estimate of net
revenues collected by CWT Beheermaatschappij BV
26000 Revenue and expenses\26100 SALE OF SERVICES\26101 Commission\26110.6 ExternalCWT - Revised Content
Facilitation Charges w.e.f 1-Jan-19
26000 Revenue and expenses\26100 SALE OF SERVICES\26101 Commission\26110.7 Sales cutoffs
26000 Revenue and expenses\26600 OTHER EXPENSES\26614 Rent\26114.11A Addendum Updated
26000 Revenue and expenses\26100 SALE OF SERVICES\26120 Service Charge\26120.1a Mail zip
26000 Revenue and expenses\26100 SALE OF SERVICES\26120 Service Charge\26120.05a Travelport Reporting and
InvoicingPayment Validation - EMEAAsiaPac - Mar 2019 YTD
26000 Revenue and expenses\26100 SALE OF SERVICES\26120 Service Charge\26120.5b Amadeus Reporting and
26000 Revenue and expenses\26100 SALE OF SERVICES\26120 Service Charge\26120.5d Sabre Reporting and
InvoicingPayment Validation - EMEAAsiaPac - Dec18YTD
26000 Revenue and expenses\26100 SALE OF SERVICES\26120 Service Charge\26120.5e Travelport Reporting and
InvoicingPayment Validation - EMEAAsiaPac - Nov2018 YTD
26000 Revenue and expenses\26100 SALE OF SERVICES\26120 Service Charge\26120.5f Amadeus Reporting and
InvoicingPayment Validation - EMEAAsiaPac - Dec2018 YTD
26000 Revenue and expenses\26100 SALE OF SERVICES\26120 Service Charge\26120.5g Sabre Contract Summary_Jun09
thru 2019 (PBE))
26000 Revenue and expenses\26100 SALE OF SERVICES\26120 Service Charge\26120.5h Travelport Contract
Summary_2011 thru 2015 (PBE)
26000 Revenue and expenses\26100 SALE OF SERVICES\26120 Service Charge\26120.5i Amadeus Contract Summary_2009
thru 2018 (PBE)
26000 Revenue and expenses\26100 SALE OF SERVICES\26120 Service Charge\26120.6e(i) RE FW Google prices
26000 Revenue and expenses\26100 SALE OF SERVICES\26120 Service Charge\26120.6E(ii) Google-CWT 2010 executed
agreement (003)
26000 Revenue and expenses\26100 SALE OF SERVICES\26120 Service Charge\26120.06E Transaction fees working-
Google- Oct 2017
26000 Revenue and expenses\26100 SALE OF SERVICES\26120 Service Charge\26120.6g(i) FW POS Fees - GE India
26000 Revenue and expenses\26100 SALE OF SERVICES\26120 Service Charge\26120.6g(ii) GE_India_Pricing agreement
26000 Revenue and expenses\26100 SALE OF SERVICES\26120 Service Charge\26120.10a ELI LILLY GROUP
CONTRACTS
26000 Revenue and expenses\26100 SALE OF SERVICES\26120 Service Charge\26120.12a Amway CWT MBTA LOS Final
AGREEMENT
26000 Revenue and expenses\26100 SALE OF SERVICES\26120 Service Charge\26120.13a P&G DEC-18 Settlement Deck
26000 Revenue and expenses\26100 SALE OF SERVICES\26120 Service Charge\26120.19a(i) Oracle Amendment 12-23-13
26000 Revenue and expenses\26100 SALE OF SERVICES\26120 Service Charge\26120.1 PLB & ACM Income
26000 Revenue and expenses\26100 SALE OF SERVICES\26120 Service Charge\26120.04 VISA Income & Dispatch Income
26000 Revenue and expenses\26100 SALE OF SERVICES\26120 Service Charge\26120.05 GDS Income and Receivable
26000 Revenue and expenses\26100 SALE OF SERVICES\26120 Service Charge\26120.06 Transaction Fee
26000 Revenue and expenses\26100 SALE OF SERVICES\26120 Service Charge\26120.7 GE Settlement Deck_JAN 18 -
MAR 18
26000 Revenue and expenses\26100 SALE OF SERVICES\26120 Service Charge\26120.08 GE Settlement Deck_APR 18 -
JUN 18
26000 Revenue and expenses\26100 SALE OF SERVICES\26120 Service Charge\26120.10 ELI
26000 Revenue and expenses\26100 SALE OF SERVICES\26120 Service Charge\26120.11 FY2018 HPI
Template_India_APR_2018
26000 Revenue and expenses\26100 SALE OF SERVICES\26120 Service Charge\26120.12 Amway - November 2018 -
Settlement Inv
26000 Revenue and expenses\26100 SALE OF SERVICES\26120 Service Charge\26120.13 p&g
26000 Revenue and expenses\26100 SALE OF SERVICES\26120 Service Charge\26120.14 WHO __ Q2 2018 (Apr 18 - Jun
18) _ Settlement Invoice
Template_India_month_year
26000 Revenue and expenses\26100 SALE OF SERVICES\26120 Service Charge\26120.16 FY2019 HPI Template_India_
Jan_2019
26000 Revenue and expenses\26100 SALE OF SERVICES\26120 Service Charge\26120.17 Monsanto Settlement Deck-
Feb2019
26000 Revenue and expenses\26100 SALE OF SERVICES\26120 Service Charge\26120.19 Oracle Template FY18
APAC_India _MAR 18
26000 Revenue and expenses\26100 SALE OF SERVICES\26120 Service Charge\26120.20 Google settlement for the month
of Dec'18
of july'18
of Aug'18
26000 Revenue and expenses\26100 SALE OF SERVICES\26120 Service Charge\26120.23 CWT Service Fees Consolidation
of L'Oreal from Mar'18 to Nov'18
26000 Revenue and expenses\26100 SALE OF SERVICES\26120 Service Charge\26120.24 ORACLE - Aug 2018 -
SETTLEMENT INVOICES
26000 Revenue and expenses\26100 SALE OF SERVICES\26120 Service Charge\26120.25 ORACLE - Sep 2018 -
SETTLEMENT INVOICES
26000 Revenue and expenses\26100 SALE OF SERVICES\26120 Service Charge\26120.26 TTS Cross Border Testing
26000 Revenue and expenses\26100 SALE OF SERVICES\26120 Service Charge\26130.18 Copy of P&G FEB-19 Settlement
Deck
26000 Revenue and expenses\26200 OTHER INCOME\26204A RE Hotel List-SUNDRY BALANCES WB
26000 Revenue and expenses\26200 OTHER INCOME\26205A FW Approval req. to write off 5.95 Lacs Pertains to financial
year 2016-17
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.02A SALARY APPROVAL EMAIL
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.03A Tixigo impact Consol workpaper
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.7C EDLI Policy 2018-19
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.7D LIC Ack. -84818
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.7E Late fee Ack. 84818
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.10A Mail sent to actuary
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.10AA Revised mail sent to actuary
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.10B Screenshot of leaves
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.10BJ 26400.10C Tixigo_AS15(R) Leave
Report_NOV2018final
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.10C Gratuity Statement -84818 -Statement
2018-19
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.10D Gratuity Statement 103002276- Satement
2018-19
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.10E Actuarial Assumption 2019
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.10H Gratuity Payment Ack 2018-19
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.10I Tixigo_AS15(R) Gratuity
Report_December2018V1_Revised
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.12A Performance incentive March 2019 Mails
approval
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.12B SFS Payout March 2019
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.16A RE 2019 Bonus Accrual for MBP and PM
Plans - India
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.19A Approval Mail -Overtime and night shift
allowance
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.20A Recovery cases-Approval from Alice
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.20B Uloopi augustin provision for restructuring
cost
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.26A Focus for Growth - Q1 2018 (April to June
2018)
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.26B Focus for Growth-Q3 2018(Oct to Dec
2018)
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.26C Focus for Growth-Q4 2018 (Jan to Feb
2019)
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.26E Fwd FFG accruals instructions for Q1
2019
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.27A FW LTIP confidential information
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.28 SOC Report\26400.28A Bridge Letter
December 31 2018 - Final
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.28 SOC Report\26400.28B Bridge Letter June
30 2018 v2 - Finalaa
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.28 SOC Report\26400.28C Bridge Letter
March 31 2018 - Final
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.28 SOC Report\26400.28D ADP India ISAE
3402 Type II - 2018 SOC1 Report - FINAL
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.31A Form16_Vishal Sinha_2018-19
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.03 Salary to GL Reconciliation-2019
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.04 Salary Analytical
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.10 Gratuity and Leave Encashment Testing
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.12 Agent Incentive Testing
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.13 Payroll policy
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.16 Performance Bonus Testing
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.20 Unclaimed Salary & Bonus and Salary
Payable
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.21 Staff Welfare Expenses
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.24 EXT Leave Policy
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.26 Focus for growth Incentive
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.27 LTIP
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.28 Signed certificate- Opening balances
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.30 Staff Training Expenses
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.31 Disclosure related to managerial
remuneration
26000 Revenue and expenses\26600 OTHER EXPENSES\26600.1 New Initial request #4028 for CWT-SA-2019 has been
raised
26000 Revenue and expenses\26600 OTHER EXPENSES\26601A DWW Operating Expenses - Combined Substantive Testing
26000 Revenue and expenses\26600 OTHER EXPENSES\26602A Bank Charges
26000 Revenue and expenses\26600 OTHER EXPENSES\26602B Communication
26000 Revenue and expenses\26600 OTHER EXPENSES\26602C Document Delievery Expenses
26000 Revenue and expenses\26600 OTHER EXPENSES\26602D Electricity Expenses
26000 Revenue and expenses\26600 OTHER EXPENSES\26602E Insurance Charges
26000 Revenue and expenses\26600 OTHER EXPENSES\26602F License and Regsitration Charges
26000 Revenue and expenses\26600 OTHER EXPENSES\26602G Printing and Stationery
26000 Revenue and expenses\26600 OTHER EXPENSES\26602H Travelling and Conveyance
26000 Revenue and expenses\26600 OTHER EXPENSES\26602I.A GST expenses
26000 Revenue and expenses\26600 OTHER EXPENSES\26602I.B Challan-Haryana
26000 Revenue and expenses\26600 OTHER EXPENSES\26602I Rates and Taxes
26000 Revenue and expenses\26600 OTHER EXPENSES\26602J Commission and Others
26000 Revenue and expenses\26600 OTHER EXPENSES\26602K Royalty
26000 Revenue and expenses\26600 OTHER EXPENSES\26602L Repair and Maintenance
26000 Revenue and expenses\26600 OTHER EXPENSES\26605.1 Management Services agreement
26000 Revenue and expenses\26600 OTHER EXPENSES\26605.2 Mail from Singapore for creation of Provision
26000 Revenue and expenses\26600 OTHER EXPENSES\26605.3 2019 Regional Management Service Fee - Accrual
26000 Revenue and expenses\26600 OTHER EXPENSES\26610.1 Agreement with Genpact
26000 Revenue and expenses\26600 OTHER EXPENSES\26611.A Staff Recruitment Expenses
26000 Revenue and expenses\26600 OTHER EXPENSES\26614 Rent\26614.4B Chennai Lease
26000 Revenue and expenses\26600 OTHER EXPENSES\26614 Rent\26614.4C Chennai lease
26000 Revenue and expenses\26600 OTHER EXPENSES\26614 Rent\26614B Rent Equalisation Reserve
27000 Disclosures\27100 Income Tax and Transfer Pricing\27007.3.3A Tax deposit of 46 mn order 2009-10(Income Tax)
27000 Disclosures\27100 Income Tax and Transfer Pricing\27007.3.4A Draft assessment order 2011-12(Income Tax)
27000 Disclosures\27100 Income Tax and Transfer Pricing\27007.3.5A CWT India_DRP AY 2012-13_Acknowledgment(Income
tax)
27000 Disclosures\27500 Related Party Disclosure\27500.4 RPT Reminders Mail\27500.4.1 EXT RE External Related Party
Confirmation - CWT India Pvt Ltd (2)
Confirmation - CWT India Pvt Ltd
27000 Disclosures\27500 Related Party Disclosure\27500.5 RPT Confirmation received\27500.5A CWT Thailand
27000 Disclosures\27500 Related Party Disclosure\27500.5 RPT Confirmation received\27500.5B CWT Indonesia
27000 Disclosures\27500 Related Party Disclosure\27500.1 Related Party Confiirmation tracker
27000 Disclosures\27500 Related Party Disclosure\27500.2 Confirmations sent 2019
27000 Disclosures\27500 Related Party Disclosure\27500.3 Related Party List 2019
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\28100.1 CWT Financials - March 2018
10000 Plan\12400 Preliminary analytical procedures\28105a CWT Signed financials 31 March 2018
29000 Evaluate\29300 Consider litigation and claims involving the entity\29310 Tracker\29310.1 Initial Dispatch Proof
29000 Evaluate\29300 Consider litigation and claims involving the entity\29310 Tracker\29310.2 BMR Legal
29000 Evaluate\29300 Consider litigation and claims involving the entity\29310 Tracker\29310.3 Legal Confirmation Tracker
29000 Evaluate\29400 Consider compliance with laws and regulations\29400.T10 New Accounting Standard 10 Checklist
30000 Conclude\30300 Audit summary memorandum\30300.T02 Audit summary memorandum with EMS links (03-2016)
30000 Conclude\30600 External communications\30600.6 ETMC Closure Communication Mails\30600.6.1 Your feedback for
Request #3464 for CWT-SA-2019 can provide us meaningful insights
30000 Conclude\30600 External communications\30600.1 New Initial request #3464 for CWT-SA-2019 has been raised
27000 Disclosures\27100 Income Tax and Transfer Pricing\270001.2a Stay application AY 2012-13
27000 Disclosures\27100 Income Tax and Transfer Pricing\270001.2c Final AO order AY 2013-14
27000 Disclosures\27100 Income Tax and Transfer Pricing\270001.2e LetterITsec245 dated300614,AY 2007-08(Income Tax)
27000 Disclosures\27100 Income Tax and Transfer Pricing\270001.2n Final AO order - AY 2013-14
27000 Disclosures\27100 Income Tax and Transfer Pricing\270001.2o Draft Order - AY 2014-15
27000 Disclosures\27100 Income Tax and Transfer Pricing\270001.3a Demand order dt July 24, 2017
27000 Disclosures\27100 Income Tax and Transfer Pricing\270001.3b Challan - Nov 27, 2017
27000 Disclosures\27100 Income Tax and Transfer Pricing\270001.3c CWT - TP Order - AY 2011-12 (TP)
27000 Disclosures\27100 Income Tax and Transfer Pricing\270001.3d TP Order - AY 2014-15
27000 Disclosures\27200 Service Tax\270007.3.7A Stax Letter 2014-15(Service Tax)
27000 Disclosures\27200 Service Tax\270007.3.8A Contintal-OIO
27000 Disclosures\27200 Service Tax\270007.3.8B CWT_Acknowledged Copy of Submission of Reply to SCN _23052016
27000 Disclosures\27200 Service Tax\270007.3.8C IND Travels_ Reply to SCN, dt - 12.10.09
27000 Disclosures\27200 Service Tax\270007.3.8E Show Cause Notice 16.12.2016
27000 Disclosures\27200 Service Tax\270007.3.8F SCN 21.5.2014
27000 Disclosures\27200 Service Tax\270007.3.8G PLB-1(Service Tax)
27000 Disclosures\27200 Service Tax\270007.3.8H Show Cause-FY13-14(Service Tax)
10000 Plan\13300 Assess risks and plan audit responses\13303 Payroll GRA March 19
10000 Plan\13300 Assess risks and plan audit responses\13304 Trade Payables GRA March 19
10000 Plan\13300 Assess risks and plan audit responses\13305 Trade Receivables GRA March 19
10000 Plan\13300 Assess risks and plan audit responses\13330 P2P\13331 BSP payment voicher
10000 Plan\13300 Assess risks and plan audit responses\13330 P2P\13335 Jetsave expense voucher
10000 Plan\13300 Assess risks and plan audit responses\13330 P2P\13336 jetsave payment voucher
10000 Plan\13300 Assess risks and plan audit responses\13330 P2P\13337 BSP Reco
10000 Plan\13300 Assess risks and plan audit responses\13330 P2P\13338 Indigo payment approval
10000 Plan\13300 Assess risks and plan audit responses\13330 P2P\13339 Indigo Payment voucher
15000 Business Process\15040 P2P\15043 BSP Reco
21000 Perform non-account specific procedures\21300 Address financial statement level risks\21302 IPE Testing
21000 Perform non-account specific procedures\21300 Address financial statement level risks\21306 Memo on Accounting
Estimates
21000 Perform non-account specific procedures\21300 Address financial statement level risks\21307 Memo on Management
Override of Cotrols
23000 Assets\23100 CASH AND CASH EQUIVALENTS\23105 Cash - Substantive Procedures Testing template (06-2019)
23000 Assets\23100 CASH AND CASH EQUIVALENTS\23110 CASH ON HAND Combined Leadsheet
23000 Assets\23100 CASH AND CASH EQUIVALENTS\23111 Cash & Bank - MAP
23000 Assets\23100 CASH AND CASH EQUIVALENTS\23120 Cash in Hand\23123 Cash count- chennai
23000 Assets\23100 CASH AND CASH EQUIVALENTS\23120 Cash in Hand\23124 RE Cash count - Hyderabad
23000 Assets\23100 CASH AND CASH EQUIVALENTS\23120 Cash in Hand\23125 RE Cash count - Bangalore
23000 Assets\23100 CASH AND CASH EQUIVALENTS\23130 Bank\23138 ETMC WP - CWT India Pvt. Ltd. - Bank Balance
Confirmaton_510
23000 Assets\23300 TRADE RECEIVABLES\23301 Trade receivables 18-19
23000 Assets\23300 TRADE RECEIVABLES\23302 subsequent collections
23000 Assets\23300 TRADE RECEIVABLES\23304 EXT FW airline revenues apac - URGENT and IMPORTANT
23000 Assets\23300 TRADE RECEIVABLES\23305 ETMC WP - CWT India Pvt. Ltd. - Accounts Receivable Balance
Confirmation_93
23000 Assets\23300 TRADE RECEIVABLES\23306 Initial Proof Of Dispatch_732 (1)
23000 Assets\23300 TRADE RECEIVABLES\23307 Initial Dispatch Proof 1_221
23000 Assets\23300 TRADE RECEIVABLES\23308 Confirmation sent
23000 Assets\23300 TRADE RECEIVABLES\23309 GSC Debtors
23000 Assets\23300 TRADE RECEIVABLES\23310 FW Accenture outstanding report - 05.12.2018
23000 Assets\23300 TRADE RECEIVABLES\23311 Debtors credit balance
23000 Assets\23300 TRADE RECEIVABLES\23312 CWT BV Accounting Policies 2016 Dec IFRS Marked in yellow
24000 Liabilities\24150 PROVISIONS\23501 Accrued Income
24000 Liabilities\24150 PROVISIONS\23502 EXT RE ExternalREBooking.com Expedia .com
23000 Assets\23500 LOANS & ADVANCES, CURRENT ASSETS\23510 SECURITY DEPOSITS Combined Leadsheet
23000 Assets\23500 LOANS & ADVANCES, CURRENT ASSETS\23511 BALANCES WITH GOVERNMENT AUTHORITIES
Combined Leadsheet
23000 Assets\23500 LOANS & ADVANCES, CURRENT ASSETS\23512 PREPAID EXPENSES Combined Leadsheet
23000 Assets\23500 LOANS & ADVANCES, CURRENT ASSETS\23525 Credit Card Ledger Reconciliation
24000 Liabilities\24400 Suppliers Payable\23565 ETMC WP Accounts Payables Balance Confirmation
23000 Assets\23600 FIXED ASSETS\23601 Fixed Assets - MAP
23000 Assets\23600 FIXED ASSETS\23621 Interglobe Performa Invoice
23000 Assets\23600 FIXED ASSETS\23622 Interglobe Agreement
23000 Assets\23600 FIXED ASSETS\23625 FA IT
23000 Assets\23600 FIXED ASSETS\23626 FA Non IT
24000 Liabilities\24400 Suppliers Payable\24103 Other Suppliers payable
24000 Liabilities\24400 Suppliers Payable\24105 Transaction Details ---JTB duplicate payment
24000 Liabilities\24110 OTHER LONG TERM LIABILITIES Combined Leadsheet
24000 Liabilities\24204 Deposits Received
24000 Liabilities\24205 M Chakraborty F7F Letter
24000 Liabilities\24200 Stat Dues\24210 TDS Payable
24000 Liabilities\24200 Stat Dues\24212 Tds Challan us 195
24000 Liabilities\24200 Stat Dues\24213 Tds Challans (other)
24000 Liabilities\24200 Stat Dues\24220 GST Payable
24000 Liabilities\24200 Stat Dues\24221 GSTR1_FY2018-19
24000 Liabilities\24200 Stat Dues\24222 GSTR3B_FY2018-19
24000 Liabilities\24200 Stat Dues\24223 GST-Challan
24000 Liabilities\24301 Year on year tax status
24000 Liabilities\24101 TRADE PAYABLES\24310 TRADE PAYABLES Combined Leadsheet
24000 Liabilities\24150 PROVISIONS\24400 Other current Liabilities Combined Leadsheet
25000 Equity\25100 SHARE CAPITAL\25101 Equity - MAP
25000 Equity\25100 SHARE CAPITAL\25102 Reserves and Surplus-MAP
25000 Equity\25100 SHARE CAPITAL\25110 SHARE CAPITAL Combined Leadsheet
26000 Revenue and expenses\26100 SALE OF SERVICES\26110 COMMISSIONS Combined Leadsheet
26000 Revenue and expenses\26200 OTHER INCOME\26204 Sundry balances written back
26000 Revenue and expenses\26200 OTHER INCOME\26205 Sundry balances written off
26000 Revenue and expenses\26200 OTHER INCOME\26210 INTEREST INCOME Combined Leadsheet
26000 Revenue and expenses\26200 OTHER INCOME\26211 Aged credit supplier, clients and reserve
26000 Revenue and expenses\26200 OTHER INCOME\26212 Approval Aged Credit supplier -Jun'18
26000 Revenue and expenses\26200 OTHER INCOME\26213 Approval Aged Supplier- Sept-18
26000 Revenue and expenses\26200 OTHER INCOME\26214 Approval Aged Credit Supplier-Dec 18
26000 Revenue and expenses\26200 OTHER INCOME\26215 Approval Aged Credit supplier -Mar'19
26000 Revenue and expenses\26200 OTHER INCOME\26216 Comm income not returned- Aged Credit Supplier
26000 Revenue and expenses\26200 OTHER INCOME\26217 FW Aged credit client Mar-19
26000 Revenue and expenses\26200 OTHER INCOME\26219 Other Income-MAP
26000 Revenue and expenses\26200 OTHER INCOME\26220 Miscellaneous Receipts
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26310 SALARIES AND WAGES Combined
Leadsheet
26000 Revenue and expenses\26600 OTHER EXPENSES\26410 INTEREST EXPENSE ON BORROWINGS Combined
Leadsheet
26000 Revenue and expenses\26600 OTHER EXPENSES\26601 Operating Expense-MAP
26000 Revenue and expenses\26600 OTHER EXPENSES\26602 Control Sheet Other Expenses
26000 Revenue and expenses\26600 OTHER EXPENSES\26603 Other Expenses Test of Details
26000 Revenue and expenses\26600 OTHER EXPENSES\26605 Management Service Fee
26000 Revenue and expenses\26600 OTHER EXPENSES\26610 BPO Fee
26000 Revenue and expenses\26600 OTHER EXPENSES\26611 Miscellaneous Expenses
26000 Revenue and expenses\26600 OTHER EXPENSES\26615 Expenses Cut off testing
26000 Revenue and expenses\26600 OTHER EXPENSES\26616 Auditors' Expenses
26000 Revenue and expenses\26600 OTHER EXPENSES\26630 CSR\26631 CSR FY 2018-19
26000 Revenue and expenses\26600 OTHER EXPENSES\26630 CSR\26632 Samadhan
26000 Revenue and expenses\26600 OTHER EXPENSES\26630 CSR\26633 Sarvahitey
26000 Revenue and expenses\26600 OTHER EXPENSES\26630 CSR\26634 Cuddles
26000 Revenue and expenses\26600 OTHER EXPENSES\26630 CSR\26635 Mitra Jyoti
26000 Revenue and expenses\26600 OTHER EXPENSES\26630 CSR\26636 Sofosh
26000 Revenue and expenses\26600 OTHER EXPENSES\26630 CSR\26637 Charities Aid Foundation
26000 Revenue and expenses\26600 OTHER EXPENSES\26630 CSR\26638 I am Gurgaon
27000 Disclosures\27100 Income Tax and Transfer Pricing\27110 Notice AY 2009-10
27000 Disclosures\27100 Income Tax and Transfer Pricing\27111 IT order AY 2010-11,13.11.14(Income Tax)
27000 Disclosures\27100 Income Tax and Transfer Pricing\27112 Final Assessment Order 2011-12(Income Tax)
27000 Disclosures\27100 Income Tax and Transfer Pricing\27113 Notice of Demand AY 2012-13
27000 Disclosures\27100 Income Tax and Transfer Pricing\27114 Appeal+Demand Notice AY13-14
27000 Disclosures\27100 Income Tax and Transfer Pricing\27115 Demand NoticeA.Y.14-15
27000 Disclosures\27100 Income Tax and Transfer Pricing\27116 Challan AY 2015-16
27000 Disclosures\27100 Income Tax and Transfer Pricing\27117 Ack_CIT(A) AY 2015-16
27000 Disclosures\27100 Income Tax and Transfer Pricing\27118 Challan A.Y.2014-15
27000 Disclosures\27100 Income Tax and Transfer Pricing\27119 Challan (2) A.Y.2014-15
27000 Disclosures\27100 Income Tax and Transfer Pricing\27121 A.Y.13-14-Challan 1
27000 Disclosures\27200 Service Tax\27210 Order in Original No 74 77 GB 2013 dated April 26 2013 OIO Service Tax
28000 Perform procedures on financial statements\28100 Trial balance and financial statements\28101 TB function
28000 Perform procedures on financial statements\28100 Trial balance and financial statements\28102 Opening Trial ticking
28000 Perform procedures on financial statements\28100 Trial balance and financial statements\28104 Contingent liabilities
28000 Perform procedures on financial statements\28105 CWT Signed financials 31 March 2018
29000 Evaluate\29400 Consider compliance with laws and regulations\29401 Schedule III Checklist
30000 Conclude\30100 Subsequent events and subsequently discovered facts\30101 Susbequent Event Checklist
30000 Conclude\30100 Subsequent events and subsequently discovered facts\30102 Memo on Subsequent Event Review
30000 Conclude\30300 Audit summary memorandum\30301 Segregation of Duties - Testing
30000 Conclude\30600 External communications\30601 Memo on External Confirmations
24000 Liabilities\24100 OTHER LIABILITIES\GRA Audit Online Workflow Report (Other Liabilities)
-5.4 The following items contain a 'Completed & Documented by' signoff after the 'Reviewed by' signoff:
-Working Paper
10000 Plan\13300 Assess risks and plan audit responses\13301 FA GRA March 19
AG 15-07-2019 18:34:22
10000 Plan\13300 Assess risks and plan audit responses\13302 Treasury GRA March 19
AG 15-07-2019 18:34:22
-5.5 The following items have 'Completed & Documented by' signoff on or before the date specified:
-Control - Control
AG 09-09-2019 18:33:03
AG 09-09-2019 18:33:01
AG 09-09-2019 18:33:03
AG 09-09-2019 18:33:01
RM 19-09-2019 16:16:10
AG 09-09-2019 18:33:03
AG 09-09-2019 18:33:03
AG 09-09-2019 18:33:01
RM 19-09-2019 16:17:51
AG 09-09-2019 18:33:01
AG 09-09-2019 18:33:01
AG 09-09-2019 18:33:01
AG 09-09-2019 18:33:02
AG 09-09-2019 18:33:02
AG 09-09-2019 18:33:02
AG 09-09-2019 18:33:01
AG 09-09-2019 18:33:01
AG 09-09-2019 18:33:01
AG 09-09-2019 18:33:00
998617175 Review and approval of Journal entries
AG 09-09-2019 18:33:01
1238900184 Revenue Recognition
AG 09-09-2019 18:37:02
1774655576 Control environment maintained
AG 09-09-2019 18:33:01
AP-01C Overstatement of Accounts Payable
AG 09-09-2019 18:33:01
AP-02C Understatement of Accounts Payable
AG 09-09-2019 18:33:01
AP-03C Misstatement of Accounts Payable
AG 09-09-2019 18:33:01
AP-04C Reinstatement of Accounts Payable
AG 09-09-2019 18:33:01
AP-05C Incorrect booking of statutory liabilities
AG 09-09-2019 18:37:10
AP-06C Payment of statutory liabilities
AG 09-09-2019 18:37:16
AR-1C Provision of doubtful debts
AG 09-09-2019 18:33:02
AR-2C Overstatement/understatement of debtors
AG 09-09-2019 18:33:02
AG 09-09-2019 18:33:01
AR-4C Receipt of cash
AG 09-09-2019 18:33:01
C&B-1C Bank Reconciliation
AG 09-09-2019 18:33:02
C&B-2C Authorisation of Bank transactions
AG 09-09-2019 18:33:02
C&B-3C Authorisation & Recording of Fixed deposits
AG 09-09-2019 18:33:02
C&B-4C Reconciliation of cash Balances
AG 09-09-2019 18:33:02
C&B-5C Bank Transactions
AG 09-09-2019 18:33:02
C&B-6C Bank Accounts
AG 09-09-2019 18:33:02
EQ-1C Issue of Share Capital
AG 09-09-2019 18:33:02
FAR-001-C Profit/Loss on sale of assets
AG 09-09-2019 18:33:02
FAR-002-C Purchase of fixed assets are duly approved.
AG 09-09-2019 18:33:02
FAR-003-C Correct Capitalisation of assets
AG 09-09-2019 18:33:02
FAR-004-C Authorised Disposal of assets
AG 09-09-2019 18:33:02
FAR-005-C Obsolete items exsiting in FAR
AG 09-09-2019 18:33:02
FAR-006-C Recording of Fixed Asset
AG 09-09-2019 18:33:02
FAR-007-C Depreciation of Assets
AG 09-09-2019 18:33:02
L&A 1C Overstatement of Prepaid expenses
AG 09-09-2019 18:37:20
L&A 2C Incorrect Amount
AG 09-09-2019 18:37:23
L&A 3C Incorrect Period
AG 09-09-2019 18:37:26
L&A 4C Prepaid expenses reconciliation with the GL
AG 09-09-2019 18:37:30
L&A 5C Security deposit reconciliation with the GL and Agreement
AG 09-09-2019 18:37:33
OI-01C Overstatement of other income
AG 09-09-2019 18:33:03
OI-02C Understatement of other income
AG 09-09-2019 18:33:03
OI-03C Incorrect amount
AG 09-09-2019 18:33:03
OI-04C Wrong Period
AG 09-09-2019 18:33:03
OPEX-1C Recording of expenses
AG 09-09-2019 18:37:37
OPEX-2C Incorrect accounting period
AG 09-09-2019 18:37:40
OPEX-3C Incorrect GL
AG 09-09-2019 18:37:43
OPEX-4C Overstatement of expenses
AG 09-09-2019 18:37:51
OPEX-5 Invoice processing
AG 09-09-2019 18:37:54
PAY-01C Overstatement of Payroll
AG 09-09-2019 18:37:56
PAY-02C Understatement of Payroll
AG 09-09-2019 18:38:03
PAY-03C Taxes on Payroll
AG 09-09-2019 18:38:09
PAY-04C Incorrect salary payment
AG 09-09-2019 18:38:06
PAY-05C Recording in incorrect period
AG 09-09-2019 18:38:13
PAY-06C Incorrect computation
AG 09-09-2019 18:38:16
REV-1C Existence of sale orders
AG 09-09-2019 18:38:19
REV-3C Completeness of Sales
AG 09-09-2019 18:38:22
REV-4C Cut off of sales
AG 09-09-2019 18:38:25
REV-5C Recording of GSC revenue
AG 09-09-2019 18:38:28
Revenue Recognition Accuracy of recording of sales
AG 09-09-2019 18:38:30
-Phase
SM 07-02-2019 15:39:29
SM 07-02-2019 15:39:30
SM 07-02-2019 15:39:40
SM 07-02-2019 15:39:41
SM 07-02-2019 15:39:55
SM 07-02-2019 15:40:21
SM 07-02-2019 15:40:21
SM 07-02-2019 15:40:21
13100 Materiality
SM 07-02-2019 15:40:21
SM 07-02-2019 15:40:21
SM 07-02-2019 15:40:21
SM 07-02-2019 15:40:24
SM 07-02-2019 15:40:25
SM 07-02-2019 15:40:25
SM 07-02-2019 15:40:25
23100 CASH AND CASH EQUIVALENTS
SM 11-02-2019 18:14:19
25100 SHARE CAPITAL
SM 11-02-2019 14:35:23
26600 OTHER EXPENSES
SM 13-02-2019 16:28:38
KB 05-07-2019 21:47:01
-Presumed Risk
AG 09-09-2019 18:33:19
Revenue recognition
AG 09-09-2019 18:33:28
-Procedure
PAY-06C Incorrect computation\1945159482 Evaluate the design of the relevant controls by performing procedures in addition
to inquiry of the entity's personnel.
AG 09-09-2019 18:34:45
998617175 Review and approval of Journal entries\903455014 Obtain the policies and procedures estabilished by the company
relating to the review and approval of the journal entries and accounting estimates .
SM 18-02-2019 14:49:26
1774655576 Control environment maintained\878261569 1. Obtain established code of conduct and evaluated such code to
ensure that it contain measures to safeguard ethical and professional l standards which help in establishmnet of control
environment. 2
SM 18-02-2019 14:49:26
1238900184 Revenue Recognition\1016164658 For D&I testing, obtained one sample of revenue and verified the amounts from
the Travcom Report, CRS Report and ensured that revenue is correctly booked. For OE Testing, obtained 25 samples from reve
AG 09-09-2019 18:34:48
AP-01C Overstatement of Accounts Payable\AP-01P D & I and OE testing DHS will verify and test samples to ensure that the
SM 18-02-2019 14:49:26
AP-02C Understatement of Accounts Payable\AP-02P D & I and OE testing DHS will verify and test samples to ensure that the
SM 18-02-2019 14:49:26
AP-03C Misstatement of Accounts Payable\AP-03P D & I and OE testing DHS will verify and test the reconciliation with the
Airline statement in case of Low cost carriers and reconciliation with BSP statement in case of other airlines, on the basis o
SM 18-02-2019 14:49:26
AP-04C Reinstatement of Accounts Payable\AP-04P D & I and OE testing DHS will obtain listing of foreign currency payables
from the client and on sample basis verified that the foreign currency payable is appropriately reinstated at the year end and
SM 18-02-2019 14:49:26
AP-05C Incorrect booking of statutory liabilities\AP-05P D & I and OE testing DHS will verify that the statutory liability is monthly
AG 09-09-2019 18:34:51
AP-06C Payment of statutory liabilities\AP-06P D & I and OE testing DHS will verify that the statutory liability is monthly
AG 09-09-2019 18:34:54
AR-1C Provision of doubtful debts\AR-1P D & I and OE Testing : Obtain the monthly debtor’s ageing report on sample basis,
test 1 sample to ensure the effectiveness of design and implementation of control and atleast 2 samples to ensure the
SM 18-02-2019 14:49:26
AR-2C Overstatement/understatement of debtors\AR-2P D & I and OE : a) Obtain partywise listing of accounts receivable and
on sample basis ensure that regular statements are sent to debtors and seufficient follow up is done, also the amount received fr
SM 18-02-2019 14:49:26
AR-4C Receipt of cash\AR-4P D & I and OE Testing : a) Obtain partywise listing of accounts receivable and on sample basis
ensure that regular statements are sent to debtors and seufficient follow up is done, also the amount rec
SM 18-02-2019 14:49:27
C&B-1C Bank Reconciliation\C&B-1P D&I and OE: 1) DHS will check the bank reconciliation statements prepared by the entity
and ensure they are reviwed by appropriate personnel. 2) DHS will ensure that the control operates consistently
SM 18-02-2019 14:49:27
C&B-2C Authorisation of Bank transactions\C&B-2P D&I and OE: 1) DHS will check on sample basis that the banking
transactions are authorised by the appropriate authority as per the limits specified. 2) DHS will ensure that the control operates
consis
SM 18-02-2019 14:49:27
C&B-3C Authorisation & Recording of Fixed deposits\C&B-3P D&I and OE: 1) DHS will ensure that the FDs booked are as per
the rates and duration mentioned in the FD certificates, DHS will also ensure that FDs are duly authorised by the appropriate
authority. 2
SM 18-02-2019 14:49:27
C&B-4C Reconciliation of cash Balances\C&B-4P D&I and OE: DHS will check on sample basis the monthly cash reconciliations
prepared by the entity and ensure that they are reviwed by appropraite authority. Substantive procedure: a) Check that ther
SM 18-02-2019 14:49:27
C&B-5C Bank Transactions\C&B-5P D&I and OE: DHS will check that on sample basis that the amount booked in the bank GL
from the bank statement. DHS will ensure that the control operates consistently throughout the year. Substantive
SM 18-02-2019 14:49:27
C&B-6C Bank Accounts\C&B-6P 1) DHS will ensure that new bank account is opened only on approval from the appropriate
authority and is backed up with vaild supportings. 2) DHS will check the new GL account and journal entry is du
SM 18-02-2019 14:49:27
EQ-1C Issue of Share Capital\EQ-1P D&I Since no movement in CY therefore no testing required Substantive: a) Obtain a
schedule of all equity. Test the total and the reconciliation of the total balance to Trial Balance. b) Trace the n
SM 18-02-2019 14:49:27
FAR-001-C Profit/Loss on sale of assets\FAR-001-P D&I Testing:- We will obtain the Fixed asset register for the period ending
M 2018 from the client and selecte samples from the list of assets disposed off during the year. We will verify the assets
SM 18-02-2019 14:49:27
FAR-002-C Purchase of fixed assets are duly approved.\FAR-002-P D&I Testing:- We will obtain the Fixed asset register for the
period ending Feb, 2018 from the client and select samples from the list of assets purchased during the year. We will verify their
invoic
SM 18-02-2019 14:49:27
FAR-003-C Correct Capitalisation of assets\FAR-003-P D&I Testing:- We will obtain the Fixed asset register for the period
ending M 2018 from the client and select the sample from the list of assets purchased during the period. It will be ensured that
SM 18-02-2019 14:49:27
FAR-004-C Authorised Disposal of assets\FAR-004-P D&I Testing:- We will obtain the Fixed asset register for the period ending
M 2018 from the client and selectsamples from the list of assets disposed off during the year. We will verify the assets ha
SM 18-02-2019 14:49:27
FAR-005-C Obsolete items exsiting in FAR\FAR-005-P D&I Testing:- We will obtained the instructions sent by the management
in order to perform the physical verification of the fixed assets at various locations of the entity and obtaine the PV Reports
SM 18-02-2019 14:49:27
FAR-006-C Recording of Fixed Asset\FAR-006-P D&I and Substantive Testing:- We have verified the Finance manager's
approval before capitalizing the asset on the Journal Voucher for a asset purchase and capitalised. We will perform the Test of d
SM 18-02-2019 14:49:27
FAR-007-C Depreciation of Assets\FAR-007-P D&I Testing:- We have reviewed the Fixed Asset Register for the month of M 18
, to ensure that assets are depreciated over the useful life of assests as prescribed under schedule II and accounting p
SM 18-02-2019 14:49:27
L&A 1C Overstatement of Prepaid expenses\L&A-1P D & I Testing : Obtain the approved prepaid schedule from the client,
perform design andimplementation testing of the control by taking out a sample from the schedule and review the approval and
autor
AG 09-09-2019 18:34:58
L&A 2C Incorrect Amount\L&A-2P D & I Testing : Obtain the approved prepaid schedule from the client, perform design
AG 09-09-2019 18:35:01
L&A 3C Incorrect Period\L&A-3P D & I Testing : Obtain the approved prepaid schedule from the client, perform design
AG 09-09-2019 18:35:04
L&A 4C Prepaid expenses reconciliation with the GL\L&A-4P D & I Testing : Obtain the approved prepaid schedule from the
client, perform design andimplementation testing of the control by taking out a sample from the schedule and review the
approval and autor
AG 09-09-2019 18:35:08
L&A 5C Security deposit reconciliation with the GL and Agreement\L&A-5P a) Obtain the agreement and agree the total to the
trial balance and general ledger - Security deposits. Trace the deposits to the deposits receipts.
AG 09-09-2019 18:35:11
OI-01C Overstatement of other income\OI-01P a) Obtain a schedule of various heads of accounts in other income. Test the total
and reconciliation of the total to GL. b) Review the account and investigate the nature of items. c) Perform substanti
SM 18-02-2019 14:49:27
OI-02C Understatement of other income\OI-02P a) Obtain a schedule of various heads of accounts in other income. Test the
total and reconciliation of the total to GL. b) Trace the selection to the invoice or other supporting.
SM 18-02-2019 14:49:27
OI-03C Incorrect amount\OI-03P a) Make a selection of the recorded other income and compare it with the source document.
Trace the selection to an invoice or other supporting documents. b) Test calculation of other income.
SM 18-02-2019 14:49:27
OI-04C Wrong Period\OI-04P a) Make a selection of the recorded other income and compare it with the source document. Trace
the selection to an invoice or other supporting documents. b) Determine that the income was recorded in
SM 18-02-2019 14:49:27
OPEX-1C Recording of expenses\OPEX-1 D&I and OE: DHS will ensure the following in the selected samples: 1) The expense
which is booked is backed up with valid supportings. 2) The expense is approved by appropriate authority. 3) The proce
AG 09-09-2019 18:35:14
OPEX-2C Incorrect accounting period\OPEX-2P D&I and OE : DHS will ensure the following in the selected samples: 1) The
expense pertains to correct period. 2) The expense is backed up with valid supporting documents. 3) The expense is approved
b
AG 09-09-2019 18:36:05
OPEX-3C Incorrect GL\OPEX-3P D&I and OE: DHS will ensure the following in the selected samples: 1) The expense is
booked under the correct head. 2) The expense is backed with valid supportings and approved by appropriate authori
AG 09-09-2019 18:36:09
OPEX-4C Overstatement of expenses\OPEX-4P D&I and OE: DHS will ensure the following in the selected samples: 1) The
expense booked is as per valid source documents. 2) The expense is approved by appropriate authority. 3) The process flow is f
AG 09-09-2019 18:36:12
OPEX-5 Invoice processing\OPEX-5P D&I and OE: 1) DHS will check that travcom software restricts posting of invoice by the
same number to prevent processing of duplicate invoice. 2) DHS will ensure that the control operates throughout
AG 09-09-2019 18:36:15
AG 09-09-2019 18:36:18
AG 09-09-2019 18:35:59
PAY-02C Understatement of Payroll\PAY-03P a) Trace the deductions to the supportings documents. b) Review the HR policy
with respect to leave encashment, retirement benefits and other short term/long term benefits. c) Scan the payroll records
AG 09-09-2019 18:35:55
PAY-03C Taxes on Payroll\PAY-04P a) Ensure that the salary payments made to the employees agrees to the net salary
payable as appearing in the salary sheet.
AG 09-09-2019 18:35:47
PAY-04C Incorrect salary payment\PAY-05P a) Compare payments subsequent to year-end with year-end accrued payroll
expenses. b) Ensure that the payments are recorded in the correct period.
AG 09-09-2019 18:35:39
PAY-05C Recording in incorrect period\PAY-06P Obtained the payroll register, and tested reconciliation of totals of salaries and
wages, social security costs borne by employers (including pension contributions), and payroll liabilities, to the ge
AG 09-09-2019 18:35:43
REV-1C Existence of sale orders\REV-1P D&I and O&E- Customer profile dump (CP dump) which is maintained by the
Company in excel will be obtained. New profiles added during the period in the master file will be verified to ensure that the
AG 09-09-2019 18:35:36
REV-3C Completeness of Sales\REV-3P D&I and O&E- For D&I testing, obtained one sample of revenue and verified the
amounts from the Travcom Report, CRS Report and ensured that revenue is correctly booked. For OE Testing, obtained 25 sam
AG 09-09-2019 18:35:33
REV-4C Cut off of sales\REV-4P D&I Procedure : DHS Team has selected one sample of transaction fees and verified the
invoice and settlement file and ensured that the sales were recorded at the correct amount and correct period OE
AG 09-09-2019 18:35:29
REV-5C Recording of GSC revenue\REV-5P D&I and O&E- Obtained the GSC budget and price list apporvals. Further,
obtained the monthly data sent by GSC Operations Team to the Finance Team for billing, and billing details sent for booking in
AG 09-09-2019 18:35:26
Revenue Recognition Accuracy of recording of sales\Revenue recognition D&I and O&E- BSP - We have obtained HMPR
report generated by the GDS and compared to the revenue ledger of that particular day to ensure that all revenue has been
booked and there is no unbilled reve
AG 09-09-2019 18:35:23
21300 Address financial statement level risks\Management override of controls
SM 18-02-2019 14:48:41
23100 CASH AND CASH EQUIVALENTS\23100 - CAS.PR02 - Cash is incomplete.
AG 09-09-2019 15:36:29
23100 CASH AND CASH EQUIVALENTS\23100 - CAS.PR01 - Cash does not exist.
AG 09-09-2019 15:36:29
23100 CASH AND CASH EQUIVALENTS\23100 - CAS.PR03 - The entity does not have rights to cash.
AG 09-09-2019 15:36:29
23100 CASH AND CASH EQUIVALENTS\23100 - CAS.PR04 - Cash is not valued and/or allocated appropriately.
AG 09-09-2019 15:36:29
23100 CASH AND CASH EQUIVALENTS\23100 - CAS.PR07 - Cash (and overdraft balances) are not appropriately classified in
the financial statements (cash equivalents and investments definition).
AG 09-09-2019 15:36:30
23100 CASH AND CASH EQUIVALENTS\23100 - CAS.PR05 - Cash stated in the general ledger does not reconcile to the cash
records/bank statement, and/or the reconciliation contains invalid items.
AG 09-09-2019 15:36:29
23100 CASH AND CASH EQUIVALENTS\23100 - CAS.PR06 - Financial statements do not include the required disclosures;
disclosed amounts are not accurate or classified appropriately; the disclosed events may not have occurred.
AG 09-09-2019 15:36:29
SM 18-02-2019 14:48:41
SM 18-02-2019 14:48:41
SM 18-02-2019 14:48:41
SM 18-02-2019 14:48:41
SM 18-02-2019 14:48:41
SM 18-02-2019 14:48:41
23300 TRADE RECEIVABLES\23300 - AR.PR02 - Accounts receivable are incomplete.
AG 09-09-2019 15:36:28
23300 TRADE RECEIVABLES\23300 - AR.PR03 - The entity does not have the rights to accounts receivable.
AG 09-09-2019 15:36:28
23300 TRADE RECEIVABLES\23300 - AR.PR04 - Allowance for doubtful accounts is calculated using inappropriate
methodology and/or is based on inaccurate receivables aging data.
AG 09-09-2019 15:36:28
23300 TRADE RECEIVABLES\23300 - AR.PR05 - Financial statements do not include the required disclosures; disclosed
amounts are not accurate or classified appropriately; the disclosed events may not have occurred.
AG 09-09-2019 15:36:29
23300 TRADE RECEIVABLES\23300 - AR.PR07 - Accounts receivable stated in the general ledger do not reconcile to the
accounts receivable records and/or the reconciliation contains invalid items.
AG 09-09-2019 15:36:29
SM 18-02-2019 14:48:41
SM 18-02-2019 14:48:41
SM 18-02-2019 14:48:41
SM 18-02-2019 14:48:41
AG 09-09-2019 15:44:16
AG 09-09-2019 15:44:22
AG 09-09-2019 15:44:28
AG 09-09-2019 15:44:36
AG 09-09-2019 15:44:45
23600 FIXED ASSETS\23600 - PPE.PR01 - PPE additions recorded during the year do not exist or have been incorrectly
capitalized.
AG 09-09-2019 15:36:28
23600 FIXED ASSETS\23600 - PPE.PR01A - The sale, disposal, or theft of PPE has not been recorded.
AG 09-09-2019 15:36:30
23600 FIXED ASSETS\23600 - PPE.PR02 - PPE additions made during the year were not recorded.
AG 09-09-2019 15:36:28
23600 FIXED ASSETS\23600 - PPE.PR03 - The entity does not have the rights to PPE additions recorded during the year.
AG 09-09-2019 15:36:30
23600 FIXED ASSETS\23600 - PPE.PR04 - PPE additions recorded during the year were valued incorrectly.
AG 09-09-2019 15:36:30
23600 FIXED ASSETS\23600 - PPE.PR04A - Depreciation on PPE is either not recorded or recorded incorrectly.
AG 09-09-2019 15:36:29
23600 FIXED ASSETS\23600 - PPE.PR05 - Financial statements do not include the required disclosures; disclosed amounts
AG 09-09-2019 15:36:30
23600 FIXED ASSETS\23600 - PPE.PR06 - PPE balances are not appropriately classified in the financial statements.
AG 09-09-2019 15:36:30
SM 18-02-2019 14:48:41
SM 18-02-2019 14:48:41
SM 18-02-2019 14:48:41
SM 18-02-2019 14:48:41
SM 18-02-2019 14:48:41
SM 18-02-2019 14:48:41
SM 18-02-2019 14:48:41
24100 OTHER LIABILITIES\24100 - AP.DR07 - Agreements to purchase goods or services that are enforceable and legally
binding [engagement team to further tailor RoMM].
SR 19-09-2019 06:46:07
24100 OTHER LIABILITIES\24100 - AP.PR01A - Accounts payable do not exist (as the obligation recorded does not relate to
goods or services received)
SR 19-09-2019 06:38:50
24100 OTHER LIABILITIES\24100 - AP.PR01C - Accounts payable are recorded at the incorrect amount.
SR 19-09-2019 06:40:00
24100 OTHER LIABILITIES\24100 - AP.PR03 - The entity does not have an obligation for recorded accounts payable.
SR 19-09-2019 06:47:46
24100 OTHER LIABILITIES\24100 - AP.PR04 - Financial statements do not include the required disclosures; disclosed amounts
are not accurate or classified appropriately
SR 19-09-2019 06:40:35
24100 OTHER LIABILITIES\24100 - AP.PR05 - Accounts payable (and offsetting debit balances) are not appropriately classified
SR 19-09-2019 06:41:17
24100 OTHER LIABILITIES\24100 - AP.PR06 - Accounts payable stated in the general ledger do not reconcile to accounts
payable records and/or the reconciliation contains invalid items.
SR 19-09-2019 06:48:27
AG 09-09-2019 15:43:52
AG 09-09-2019 15:44:09
24101 TRADE PAYABLES\24101 - AP.PR01C - Accounts payable are recorded at the incorrect amount.
AG 09-09-2019 15:36:29
24101 TRADE PAYABLES\24101 - AP.PR04 - Financial statements do not include the required disclosures; disclosed amounts
AG 09-09-2019 15:36:29
24101 TRADE PAYABLES\24101 - AP.PR05 - Accounts payable (and offsetting debit balances) are not appropriately classified
AG 09-09-2019 15:36:29
SM 18-02-2019 14:48:41
SM 18-02-2019 14:48:41
SM 18-02-2019 14:48:41
SM 18-02-2019 14:48:41
are not mathematically correct.
SR 19-09-2019 07:26:26
are calculated based on inaccurate base cost assumptions.
SR 19-09-2019 07:26:51
are calculated based on incorrect expected timing.
SR 19-09-2019 07:28:14
are not appropriately classified.
SR 19-09-2019 07:27:41
24150 PROVISIONS\24150 - PR0012- Disclosures are incomplete, include incorrect amounts, or do not comply with the
SR 19-09-2019 07:27:32
25100 SHARE CAPITAL\EQ-1
SM 18-02-2019 14:48:41
26100 SALE OF SERVICES\26100 - RMGEN0002- Revenue is incomplete.
AG 09-09-2019 15:36:29
26100 SALE OF SERVICES\26100 - RMGEN0003- Revenue is recorded at incorrect transaction amount.
AG 09-09-2019 15:36:29
26100 SALE OF SERVICES\26100 - RMGEN0005- Revenue is not classified appropriately.
AG 09-09-2019 15:36:29
AG 09-09-2019 15:36:29
AG 09-09-2019 15:36:29
26100 SALE OF SERVICES\26100 - RMOGM0001- Revenue recorded does not represent actual transactions that occurred.
AG 09-09-2019 15:36:29
26100 SALE OF SERVICES\26100 - RMRTP0003- Disclosures are omitted, incomplete, or inaccurate, related to: - Revenue
accounting policies.
AG 09-09-2019 15:36:29
AG 09-09-2019 15:46:08
AG 09-09-2019 15:46:14
AG 09-09-2019 15:46:23
AG 09-09-2019 15:46:29
AG 09-09-2019 15:46:34
26100 SALE OF SERVICES\Revenue recognition
AG 09-09-2019 15:46:40
SM 18-02-2019 14:48:41
SM 18-02-2019 14:48:42
SM 18-02-2019 14:48:40
SM 18-02-2019 14:48:40
26400 EMPLOYEE BENEFITS EXPENSE\26400 - PRL.PR02 - Payroll expenses are incomplete.
RM 19-09-2019 16:13:46
26400 EMPLOYEE BENEFITS EXPENSE\26400 - PRL.PR03 - Payroll expenses are recorded at incorrect amounts.
RM 19-09-2019 16:14:00
26400 EMPLOYEE BENEFITS EXPENSE\26400 - PRL.PR04 - Payroll expenses are recorded in the incorrect period.
RM 19-09-2019 16:14:17
26400 EMPLOYEE BENEFITS EXPENSE\26400 - PRL.PR05 - Payroll expenses have not been properly classified in the
financial statements.
RM 19-09-2019 16:14:34
26400 EMPLOYEE BENEFITS EXPENSE\26400 - PRL.PR01 - Payroll expenses that have been recorded did not occur and/or
do not pertain to the entity.
RM 19-09-2019 16:13:25
AG 09-09-2019 15:45:32
AG 09-09-2019 15:45:39
AG 09-09-2019 15:45:45
AG 09-09-2019 15:45:51
AG 09-09-2019 15:45:57
AG 09-09-2019 15:46:03
AG 09-09-2019 15:44:52
AG 09-09-2019 15:44:59
AG 09-09-2019 15:45:05
AG 09-09-2019 15:45:11
AG 09-09-2019 15:45:18
AG 09-09-2019 15:45:27
-Working Paper
SR 24-09-2019 06:49:26
SR 24-09-2019 06:49:39
SR 24-09-2019 06:49:39
SR 24-09-2019 06:49:39
AG 24-09-2019 14:06:04
AG 24-09-2019 14:06:04
AG 24-09-2019 14:06:04
AG 24-09-2019 14:06:04
AG 24-09-2019 14:06:36
AG 24-09-2019 14:06:36
AG 24-09-2019 14:06:36
AG 24-09-2019 14:06:36
SR 24-09-2019 06:50:16
SR 24-09-2019 06:50:16
SR 24-09-2019 06:50:16
SR 24-09-2019 06:50:16
SR 19-09-2019 13:02:11
26000 Revenue and expenses\26100 SALE OF SERVICES\*26100.2d HYD_IN_FCAGBILLDET_1431399_0304
KB 01-08-2019 10:20:49
10000 Plan\11100 Assess engagement risk\11100.01 Assess engagement risk
SM 07-02-2019 15:39:40
10000 Plan\11200 Acceptance and continuance decision\11200.5a The Case#1736290 has been approved
KB 11-02-2019 16:39:16
10000 Plan\11200 Acceptance and continuance decision\11200.08A Consent request letter 2019
SM 11-02-2019 18:51:14
10000 Plan\11200 Acceptance and continuance decision\11200.10A Paid challan_ADT-1
SM 11-02-2019 18:56:43
10000 Plan\11200 Acceptance and continuance decision\11200.12 Independence Confirmations\11200.12A Udayan Bose
SR 17-08-2019 10:51:42
10000 Plan\11200 Acceptance and continuance decision\11200.12 Independence Confirmations\11200.12B Akshita Ramgarhia
SR 17-08-2019 10:51:42
10000 Plan\11200 Acceptance and continuance decision\11200.12 Independence Confirmations\11200.12C Bhawana Chandak
SR 17-08-2019 10:51:42
10000 Plan\11200 Acceptance and continuance decision\11200.12 Independence Confirmations\11200.12D Khushboo Bhatia
SR 13-09-2019 14:59:12
10000 Plan\11200 Acceptance and continuance decision\11200.12 Independence Confirmations\11200.12E Engagement Team
SR 13-09-2019 14:59:12
10000 Plan\11200 Acceptance and continuance decision\11200.01 Threats to independence and safeguards template
SM 07-02-2019 15:39:40
10000 Plan\11200 Acceptance and continuance decision\11200.02 Independence and confidentiality questionnaire (06-2015)
SM 07-02-2019 15:39:40
10000 Plan\11200 Acceptance and continuance decision\11200.03 Documentation on corruption for client retention CWT
SM 07-02-2019 15:39:40
10000 Plan\11200 Acceptance and continuance decision\11200.04 CWT-KYC
SM 07-02-2019 15:39:40
10000 Plan\11200 Acceptance and continuance decision\11200.05 Approved DRMS 2019
SM 11-02-2019 18:45:14
10000 Plan\11200 Acceptance and continuance decision\11200.6 Engagement code creation - SA
KB 11-02-2019 16:43:10
10000 Plan\11200 Acceptance and continuance decision\11200.7 Request letter- Auditor's Appointment CWT India
KB 11-02-2019 16:07:33
10000 Plan\11200 Acceptance and continuance decision\11200.8 Engagement code creation -TA
KB 11-02-2019 16:44:44
10000 Plan\11200 Acceptance and continuance decision\11200.08 Signed consent letter
SM 11-02-2019 18:48:19
10000 Plan\11200 Acceptance and continuance decision\11200.09 Appointment of Auditors 2019 dated 29 August 2018
SM 11-02-2019 18:47:31
10000 Plan\11200 Acceptance and continuance decision\11200.10 Form ADT-1 uploaded
SM 11-02-2019 18:56:00
10000 Plan\11200 Acceptance and continuance decision\11200.11 Sale force andETMC
KB 01-04-2019 15:24:27
10000 Plan\11300 Agree the terms of audit engagement\11400 Board meetings\11400.1 Synopsis of Board Meetings
SR 27-08-2019 18:04:18
10000 Plan\11300 Agree the terms of audit engagement\11400 Board meetings\11400.2 Minutes - 26.6.2018
SR 27-08-2019 18:37:14
SR 27-08-2019 18:37:14
SR 27-08-2019 18:37:42
SR 29-08-2019 18:43:38
SR 29-08-2019 18:23:07
10000 Plan\12100 Understand the entity and its environment\12100.12 Overall process Map
SM 07-02-2019 15:39:56
10000 Plan\12100 Understand the entity and its environment\12100.T.10 Accounting Policies
SR 13-08-2019 15:25:17
10000 Plan\12100 Understand the entity and its environment\12100.T01 External factors affecting the entity
SM 07-02-2019 15:39:56
10000 Plan\12100 Understand the entity and its environment\12100.T02 Internal factors affecting the entity
SM 07-02-2019 15:39:56
10000 Plan\12100 Understand the entity and its environment\12100.T03 Selection and application of accounting policies and
measurement and review of the entity.
SM 07-02-2019 15:39:56
10000 Plan\12100 Understand the entity and its environment\12100.T04 General Matters
SM 07-02-2019 15:39:56
10000 Plan\12100 Understand the entity and its environment\12100.T05 Understand the entity’s related party relationships and
transactions
SM 07-02-2019 15:39:56
10000 Plan\12100 Understand the entity and its environment\12100.T06 MOA & AOA
SM 07-02-2019 15:39:56
10000 Plan\12100 Understand the entity and its environment\12100.T07 Organisaiton Chart March 19
SR 19-08-2019 16:59:13
10000 Plan\12100 Understand the entity and its environment\12100.T08 CWT Code of Conduct
SM 07-02-2019 15:39:56
10000 Plan\12100 Understand the entity and its environment\12100.T09 Specimen Signature
SM 07-02-2019 15:39:56
10000 Plan\12100 Understand the entity and its environment\12100.T11 Understanding the Entity
SM 07-02-2019 15:39:56
10000 Plan\12200 Understand internal control\12200.T01 Understand the entity’s control environment
SM 07-02-2019 15:40:21
10000 Plan\12200 Understand internal control\12200.T02 Understand the entity’s risk assessment process
SM 07-02-2019 15:40:21
10000 Plan\12200 Understand internal control\12200.T03 Understand monitoring of controls
SM 07-02-2019 15:40:21
10000 Plan\12200 Understand internal control\12200.T04 Understand the financial reporting process
SM 07-02-2019 15:40:21
10000 Plan\12200 Understand internal control\12200.T05 Approval Matrix_India
SM 07-02-2019 15:40:21
10000 Plan\12200 Understand internal control\12200.T06 Human Resource Policies
SM 07-02-2019 15:40:21
10000 Plan\12200 Understand internal control\12200A Risk Control Matrices provided by the entity
SM 07-02-2019 15:40:21
10000 Plan\12300 Perform inquiries regarding fraud and error\12300.T02 Perform fraud inquiries - Consolidated inquiries
SM 07-02-2019 15:40:21
10000 Plan\12400 Preliminary analytical procedures\12400.T01 Design and perform preliminary analytical procedures
RM 15-09-2019 12:59:11
10000 Plan\13100 Materiality\13100.T01 Determine materiality worksheet (07-02-2019)
SM 07-02-2019 15:40:21
10000 Plan\13200 Identify material classes of transactions, account balances and disclosures\13200.T01 Identify material
classes of transactions, account balances, and disclosures (06-2015)
RM 15-09-2019 12:59:19
KB 17-09-2019 10:42:19
10000 Plan\13300 Assess risks and plan audit responses\13118 Revenue\13301.4 Client Master Database
KB 17-09-2019 10:42:19
10000 Plan\13300 Assess risks and plan audit responses\13118 Revenue\13301.5 GDS and travcom reco 31st March 2018
KB 17-09-2019 10:42:19
10000 Plan\13300 Assess risks and plan audit responses\13118 Revenue\13301.6 Walkthrough Template
KB 17-09-2019 10:42:19
10000 Plan\13300 Assess risks and plan audit responses\13118 Revenue\13301.7 RCM Revenue
KB 17-09-2019 10:42:19
10000 Plan\13300 Assess risks and plan audit responses\13118 Revenue\13301.8 EXT INDIGO STATEMENT
KB 17-09-2019 10:42:19
10000 Plan\13300 Assess risks and plan audit responses\13118 Revenue\13301.9 Control testing Template
KB 17-09-2019 10:42:19
10000 Plan\13300 Assess risks and plan audit responses\13315 Trade Receivables\13304.1 Accounts Receivable- Control
testing
SR 12-08-2019 18:58:44
10000 Plan\13300 Assess risks and plan audit responses\13315 Trade Receivables\13304.5 Emerson knock off details
SR 12-08-2019 18:54:07
10000 Plan\13300 Assess risks and plan audit responses\13315 Trade Receivables\13304.6 Emerson 16 to 27. January.2019
SR 12-08-2019 18:38:02
10000 Plan\13300 Assess risks and plan audit responses\13315 Trade Receivables\13304.7 Walkthrough Template
SR 13-08-2019 13:47:39
10000 Plan\13300 Assess risks and plan audit responses\13315 Trade Receivables\13304.8 Control Testing template
SR 13-08-2019 12:43:50
10000 Plan\13300 Assess risks and plan audit responses\13315 Trade Receivables\13304.9 Receipt issuance Emerson
SR 12-08-2019 18:41:44
10000 Plan\13300 Assess risks and plan audit responses\13315 Trade Receivables\13304.11 Emerson Follow Up Mail
SR 12-08-2019 18:38:02
10000 Plan\13300 Assess risks and plan audit responses\13315 Trade Receivables\13304.12 Reply from Emerson
SR 12-08-2019 18:38:02
10000 Plan\13300 Assess risks and plan audit responses\13315 Trade Receivables\13304.13 Provision approval Jan 2019
SR 13-08-2019 12:42:18
10000 Plan\13300 Assess risks and plan audit responses\13310 Fixed Asset\13310.A RCM
AG 01-08-2019 13:49:18
10000 Plan\13300 Assess risks and plan audit responses\13310 Fixed Asset\13310.B Fixed Assets ROMM
AG 01-08-2019 13:49:18
10000 Plan\13300 Assess risks and plan audit responses\13310 Fixed Asset\13310.C Fixed Assets DI & OE Testing
AG 18-07-2019 15:09:42
10000 Plan\13300 Assess risks and plan audit responses\13316 Payroll\13316.2A Appointment Letter
SR 17-08-2019 12:29:43
10000 Plan\13300 Assess risks and plan audit responses\13316 Payroll\13316.2B Reference for Prashant
SR 17-08-2019 12:46:23
10000 Plan\13300 Assess risks and plan audit responses\13316 Payroll\13316.2C Interview Assement
SR 17-08-2019 12:46:23
10000 Plan\13300 Assess risks and plan audit responses\13316 Payroll\13316.2D Letter of Resignation
SR 17-08-2019 12:53:51
10000 Plan\13300 Assess risks and plan audit responses\13316 Payroll\13316.2E Full & Final Settlement
SR 17-08-2019 12:53:51
10000 Plan\13300 Assess risks and plan audit responses\13316 Payroll\13316.2F No dues clearance
SR 17-08-2019 12:53:51
10000 Plan\13300 Assess risks and plan audit responses\13316 Payroll\13316.2G Mail received from HR for posting entry in
TravCom
SR 20-08-2019 12:23:58
10000 Plan\13300 Assess risks and plan audit responses\13316 Payroll\13316.2H D&I documentation
SR 20-08-2019 18:31:11
10000 Plan\13300 Assess risks and plan audit responses\13316 Payroll\13316.2I Statutory Payment Schedule - January 2019
SR 21-08-2019 14:27:13
10000 Plan\13300 Assess risks and plan audit responses\13316 Payroll\13316.2J January 2019 Input Mail
SR 27-08-2019 10:47:56
10000 Plan\13300 Assess risks and plan audit responses\13316 Payroll\13316.2K Background Report Prashant Srivastava 23
August 2019_P-FADVC492 pdf
SR 27-08-2019 16:32:12
10000 Plan\13300 Assess risks and plan audit responses\13316 Payroll\13316.1 Payroll Control Sheet
SR 17-08-2019 11:40:00
10000 Plan\13300 Assess risks and plan audit responses\13316 Payroll\13316.2 Payroll - DI & OE Testing
SR 17-08-2019 11:53:20
10000 Plan\13300 Assess risks and plan audit responses\13316 Payroll\13316.3 Control testing template
SR 17-08-2019 11:53:20
10000 Plan\13300 Assess risks and plan audit responses\13317 Other Expenses\13317.4A Invoice
SR 28-08-2019 17:16:32
10000 Plan\13300 Assess risks and plan audit responses\13317 Other Expenses\13317.1 Expenses ROMM
SR 22-08-2019 13:01:14
10000 Plan\13300 Assess risks and plan audit responses\13317 Other Expenses\13317.2 Expenses DI & OE
SR 22-08-2019 13:01:15
10000 Plan\13300 Assess risks and plan audit responses\13317 Other Expenses\13317.3 Voucher
SR 28-08-2019 17:16:28
10000 Plan\13300 Assess risks and plan audit responses\13317 Other Expenses\13317.4 Payment Voucher
SR 30-08-2019 12:14:16
10000 Plan\13300 Assess risks and plan audit responses\13320 Treasury\13327A FDRs Request
AG 24-08-2019 19:46:42
10000 Plan\13400 Assign engagement teams\13400.T01 Engagement team and auditor s experts selection (10-2015)
SM 07-02-2019 15:40:24
10000 Plan\13400 Assign engagement teams\13400.T02 Meeting with the information technology specialist
SM 07-02-2019 15:40:24
10000 Plan\13500 Hold engagement team discussions\13500.T01 Engagement team discussions template
SM 07-02-2019 15:40:25
10000 Plan\13900 Audit strategy and audit planning memorandum\13900.01 Comprehensive audit planning memorandum with
EMS links (03-2016)
SM 07-02-2019 15:40:25
15000 Business Process\15010 Understanding the order to cash cycle\15010.1 Process naratives\15010.1.a VISA DD CN SOP
SM 18-02-2019 12:46:55
15000 Business Process\15010 Understanding the order to cash cycle\15010.1 Process naratives\15010.1.b BSP PARTIAL CN
POSTING
SM 18-02-2019 12:46:55
15000 Business Process\15010 Understanding the order to cash cycle\15010.1 Process naratives\15010.1.c CAR SOP AA
SM 18-02-2019 12:46:55
15000 Business Process\15010 Understanding the order to cash cycle\15010.1 Process naratives\15010.1.d Credit card
application SOP (VISA & Master and Diners)
SM 18-02-2019 12:46:55
15000 Business Process\15010 Understanding the order to cash cycle\15010.1 Process naratives\15010.1.e HOTEL SOP
SM 18-02-2019 12:46:56
15000 Business Process\15010 Understanding the order to cash cycle\15010.1 Process naratives\15010.1.f Insurance SOP
SM 18-02-2019 12:46:56
15000 Business Process\15010 Understanding the order to cash cycle\15010.1 Process naratives\15010.1.g LCC
EXTRACTION
SM 18-02-2019 12:46:56
15000 Business Process\15010 Understanding the order to cash cycle\15010.1 Process naratives\15010.1.h LCC FULL CN
Posting
SM 18-02-2019 12:46:56
15000 Business Process\15010 Understanding the order to cash cycle\15010.1 Process naratives\15010.1.i LCC PARTIAL CN
POSTING
SM 18-02-2019 12:46:56
15000 Business Process\15010 Understanding the order to cash cycle\15010.1 Process naratives\15010.1.j BSP Full
SM 18-02-2019 12:46:56
15000 Business Process\15010 Understanding the order to cash cycle\15010.1 Process naratives\15010.1k AMEX BANK
RECEIPT ENTRY 27102017SOP
SM 18-02-2019 12:46:56
15000 Business Process\15010 Understanding the order to cash cycle\15010.1 Process naratives\15010.1l AMEX BANK
RECEIPT ENTRY SOP
SM 18-02-2019 12:46:56
KB 20-09-2019 22:40:49
KB 20-09-2019 22:40:49
15000 Business Process\15010 Understanding the order to cash cycle\15010.1 Process naratives\15010.2C Billing Settlement
Plan (BSP) understanding
SM 18-02-2019 12:46:56
15000 Business Process\15010 Understanding the order to cash cycle\15010.1 Process naratives\15010.2D AirlineCWT ppt
template
SM 18-02-2019 12:46:56
15000 Business Process\15010 Understanding the order to cash cycle\15010.1 Process naratives\15010.2E Posting Process
SM 18-02-2019 12:46:56
15000 Business Process\15010 Understanding the order to cash cycle\15010.1 Process naratives\15010.2f Billing Process
Flowchart
SM 18-02-2019 12:46:56
15000 Business Process\15010 Understanding the order to cash cycle\15010.1 Process naratives\15010.2g Scheme of Entries
and Understanding for Revenue
SM 18-02-2019 12:46:56
15000 Business Process\15010 Understanding the order to cash cycle\15010.1 Process naratives\15010.2 Process Narrative-
Revenue
SM 18-02-2019 12:46:56
15000 Business Process\15010 Understanding the order to cash cycle\15010.1 Process naratives\15010.13 AMEX BTA Upload
SM 18-02-2019 12:46:56
15000 Business Process\15010 Understanding the order to cash cycle\15010.1 Process naratives\15010.14 AMEX BTA
Upload27102017
SM 18-02-2019 12:46:56
15000 Business Process\15010 Understanding the order to cash cycle\15010.1 Process naratives\15010.15 Balance Sheet
Reconciliation_SOP.
SM 18-02-2019 12:46:56
15000 Business Process\15010 Understanding the order to cash cycle\15010.1 Process naratives\15010.16 BSP Full
SM 18-02-2019 12:46:56
15000 Business Process\15010 Understanding the order to cash cycle\15010.1 Process naratives\15010.17 BSP PARTIAL CN
POSTING
SM 18-02-2019 12:46:56
15000 Business Process\15010 Understanding the order to cash cycle\15010.1 Process naratives\15010.18 CANX2
SM 18-02-2019 12:46:56
15000 Business Process\15010 Understanding the order to cash cycle\15010.1 Process naratives\15010.19 CREDIT CARD
CHARGE BACK AND REJECT MONITORING SOP
SM 18-02-2019 12:46:56
KNOCKING OFF HDFC AMEX (BRANCH WISE)
SM 18-02-2019 12:46:56
15000 Business Process\15010 Understanding the order to cash cycle\15010.1 Process naratives\15010.21 EDC DECLINED
PROCESS SOP
SM 18-02-2019 12:46:56
15000 Business Process\15010 Understanding the order to cash cycle\15010.1 Process naratives\15010.22 E-invoice
monitoring
SM 18-02-2019 12:46:56
15000 Business Process\15010 Understanding the order to cash cycle\15010.1 Process naratives\15010.23 HDFC & CITI Card
Reconciliation_SOP
SM 18-02-2019 12:46:56
15000 Business Process\15010 Understanding the order to cash cycle\15010.1 Process naratives\15010.24 Knocking off
SM 18-02-2019 12:46:56
15000 Business Process\15010 Understanding the order to cash cycle\15010.1 Process naratives\15010.25 Manual
Invoices_SOP.
SM 18-02-2019 12:46:56
15000 Business Process\15010 Understanding the order to cash cycle\15010.1 Process naratives\15010.26 Non Trade Invocie
processing (PSI,Marketing)
SM 18-02-2019 12:46:56
15000 Business Process\15010 Understanding the order to cash cycle\15010.1 Process naratives\15010.27 RAIL SOP
SM 18-02-2019 12:46:56
15000 Business Process\15010 Understanding the order to cash cycle\15010.1 Process naratives\15010.30 Reports -Final
SM 18-02-2019 12:46:56
15000 Business Process\15010.4 Fixed Asset\15040.1 Fixed Assets Process Narratives-PBE
AG 03-09-2019 17:17:58
15000 Business Process\15010.4 Fixed Asset\15040.2 Walkthrough- Fixed Assets
AG 16-08-2019 12:41:33
AG 25-09-2019 11:05:18
15000 Business Process\15040 P2P\15040A P2P Process Naratives\15040A.2 Insurance Recon Processing Payment
AG 25-09-2019 11:05:18
AG 25-09-2019 11:05:18
AG 25-09-2019 11:05:18
AG 25-09-2019 11:05:18
15000 Business Process\15040 P2P\15040A P2P Process Naratives\15040A.6 SOP Payments
AG 25-09-2019 11:05:18
AG 25-09-2019 11:05:18
15000 Business Process\15040 P2P\15040A P2P Process Naratives\15040A.8 SOP cars Trade payment
AG 25-09-2019 11:05:18
AG 25-09-2019 11:05:19
AG 25-09-2019 11:05:19
AG 25-09-2019 11:05:19
AG 25-09-2019 11:05:19
15000 Business Process\15010.5 Treasury\15050.1 Process Narratives\15050.1a Fixed Deposit Request
AG 03-09-2019 17:15:44
15000 Business Process\15010.5 Treasury\15050.1 Process Narratives\15050.1b Bank Reconciliations
AG 03-09-2019 17:15:44
15000 Business Process\15010.5 Treasury\15050.1 Process Narratives\15050.1c Treasury Report
AG 03-09-2019 17:15:44
15000 Business Process\15010.5 Treasury\15050.2 Walkthrough
AG 13-08-2019 17:24:08
15000 Business Process\15120 Payroll\15060.01A ROMM Import Template New
SR 09-08-2019 12:09:37
15000 Business Process\15120 Payroll\15060.02A ADP SPM Process Documentation
SR 13-08-2019 18:43:38
15000 Business Process\15120 Payroll\15060.03.1 Appointment Letter
SR 17-08-2019 11:46:05
15000 Business Process\15120 Payroll\15060.03.2 Letter of Resignation
SR 17-08-2019 11:47:17
15000 Business Process\15120 Payroll\15060.03.3 Full & Final Settlement
SR 17-08-2019 11:47:53
15000 Business Process\15120 Payroll\15060.03.4 No dues clearance
SR 17-08-2019 11:51:16
15000 Business Process\15120 Payroll\15060.01 Understanding of Payroll Cycle
SR 13-08-2019 18:30:29
15000 Business Process\15120 Payroll\15060.02 Walkthrough - Payroll
SR 13-08-2019 18:33:29
15000 Business Process\15120 Payroll\15060.03 Payroll Voucher SOP
SR 17-08-2019 10:57:36
15000 Business Process\15130 Other Expenses\15070.1 SOP - Other Expenses
SR 27-08-2019 16:45:03
15000 Business Process\15130 Other Expenses\15070.2 Walkthrough Expense
SR 30-08-2019 12:10:59
15000 Business Process\15130 Other Expenses\15070.3 Invoice
SR 30-08-2019 11:07:24
15000 Business Process\15130 Other Expenses\15070.4 Voucher
SR 30-08-2019 11:07:24
15000 Business Process\15130 Other Expenses\15070.5 Payment Voucher
SR 30-08-2019 12:01:04
15000 Business Process\15130 Other Expenses\15070.6 Approval mail
SR 30-08-2019 12:10:32
15000 Business Process\15110 ELC\15110.1 Entity Level Controls Testing
SR 19-08-2019 17:06:24
15000 Business Process\15110 ELC\15110.2 Anti Bribery Policy
SR 20-08-2019 11:01:26
15000 Business Process\15110 ELC\15110.3 Business code- employees
SR 20-08-2019 11:01:27
15000 Business Process\15110 ELC\15110.4 Employee exit checklist
SR 20-08-2019 11:05:49
15000 Business Process\15110 ELC\15110.5 Induction presentation for New Hires
SR 20-08-2019 11:05:50
15000 Business Process\15110 ELC\15110.6 Overview of the Company given to New Hires
SR 20-08-2019 11:05:50
15000 Business Process\15110 ELC\15110.7 Final On Boarding Training Report - OB Batch#96
SR 22-08-2019 12:02:51
15000 Business Process\15110 ELC\15110.8 Internal audit report summary
SR 20-08-2019 11:06:11
15000 Business Process\15110 ELC\15110.9 MIS Reporting Jan 19
SR 13-08-2019 15:26:15
15000 Business Process\15110 ELC\15110.10 Authority Matrix
SR 20-08-2019 12:30:10
20000 IT Elements\20000.1 Request Id #3998 Client name CWT India Private Limited Request status Logged
KB 11-02-2019 16:41:25
21000 Perform non-account specific procedures\21300 Address financial statement level risks\21300.1 GL Dump Samples'
Selection
SR 10-09-2019 11:01:07
SR 10-09-2019 11:01:40
22000 Other audit programs\22000.1 Form ADT-1 Signed
SR 01-09-2019 08:58:09
22000 Other audit programs\22000.2 Form AOC4-XBRL
SR 01-09-2019 08:58:09
22000 Other audit programs\22000.3 Form_CHG-4_CWT_signed
SR 01-09-2019 08:58:09
22000 Other audit programs\22000.4 Form_DIR-12_jessica signed
SR 01-09-2019 08:58:09
22000 Other audit programs\22000.5 Form_DIR-12_Regularization
SR 01-09-2019 08:58:09
22000 Other audit programs\22000.6 Form_MGT-7
SR 01-09-2019 08:58:09
SR 01-09-2019 08:58:09
22000 Other audit programs\22000.8 Payment Challan ADT1
SR 01-09-2019 08:58:09
22000 Other audit programs\22000.9 Certificate CHG-4
SR 01-09-2019 08:58:09
22000 Other audit programs\22000.10 Challan MGT 14
SR 01-09-2019 08:58:09
22000 Other audit programs\22000.11 BNP Clearance Certificate
SR 13-09-2019 14:50:18
22000 Other audit programs\22000.12 CWT Form_CHG-4 resigned 27.02.2019
SR 13-09-2019 14:50:18
22000 Other audit programs\22000.13 Challan CHG-4
SR 13-09-2019 14:50:18
22000 Other audit programs\22000.14 DIR 8 and MBP 1 - Jessica
SR 18-09-2019 17:57:04
22000 Other audit programs\22000.15 MBP 1 Vishal Sinha
SR 18-09-2019 19:17:49
22000 Other audit programs\22000.16 DIR 8 Form MBP-1 Bindu Bhatia
SR 19-09-2019 11:25:42
22000 Other audit programs\22000.17 DIR-8 Vishal
SR 19-09-2019 13:02:57
22000 Other audit programs\22000.18 Challan - INC-28 - CWT India
SR 21-09-2019 10:31:15
22000 Other audit programs\22000.19 Challan_CWT _MGT -14
SR 21-09-2019 10:31:15
22000 Other audit programs\22000.20 Form_MGT-14_NEW_signed, Revised MOA, Resolution
SR 21-09-2019 10:31:15
23000 Assets\23100 CASH AND CASH EQUIVALENTS\23120 Cash in Hand\23128A Challan CHG-4
AG 27-08-2019 21:51:54
23000 Assets\23100 CASH AND CASH EQUIVALENTS\23130 Bank\23130A Bank summary
AG 21-09-2019 12:13:31
23000 Assets\23100 CASH AND CASH EQUIVALENTS\23130 Bank\23137A HDFC Bank Confirmation
AG 11-09-2019 12:41:32
23000 Assets\23100 CASH AND CASH EQUIVALENTS\23130 Bank\23137B Initial Proof Of Dispatch
AG 19-08-2019 19:42:46
23000 Assets\23100 CASH AND CASH EQUIVALENTS\23130 Bank\23137C Axis Bank Cnnfirmation
AG 12-09-2019 13:15:20
23000 Assets\23300 TRADE RECEIVABLES\23300A TRADE RECEIVABLES Combined Leadsheet
KB 05-07-2019 20:18:18
KB 07-09-2019 20:58:01
23000 Assets\23300 TRADE RECEIVABLES\23301.01A New Policy for provisioning of doubtful debts.
KB 08-09-2019 18:05:17
23000 Assets\23300 TRADE RECEIVABLES\23309A 09909127
RM 21-09-2019 13:47:27
23000 Assets\23300 TRADE RECEIVABLES\23309B 09909128
RM 21-09-2019 13:47:27
23000 Assets\23300 TRADE RECEIVABLES\23309C 09909129
RM 21-09-2019 13:47:27
23000 Assets\23300 TRADE RECEIVABLES\23309D 09909130
RM 21-09-2019 13:47:27
23000 Assets\23500 LOANS & ADVANCES, CURRENT ASSETS\23521A Performa Invoice
AG 20-09-2019 15:18:00
23000 Assets\23500 LOANS & ADVANCES, CURRENT ASSETS\23560 Confirmation Tracker\23560A Proof Of Initial Dispatch
SR 17-08-2019 10:42:04
23000 Assets\23500 LOANS & ADVANCES, CURRENT ASSETS\23560 Confirmation Tracker\23560B Inter Corporate
Deposits, Loans, Advances, Security Deposits Balance Confirmaton Tracker
SR 17-08-2019 10:42:04
23000 Assets\23600 FIXED ASSETS\23600.1 Fixed Assets March - 2019
AG 17-09-2019 19:11:24
23000 Assets\23600 FIXED ASSETS\23600.2 Fixed Asset- Additon & DeletionTesting
AG 22-07-2019 12:58:44
23000 Assets\23600 FIXED ASSETS\23600.3 PV reconciliation
AG 31-07-2019 10:41:48
23000 Assets\23600 FIXED ASSETS\23600.6 Cut Off testing and Capital Committment
AG 22-07-2019 12:58:46
AG 31-07-2019 10:41:50
23000 Assets\23600 FIXED ASSETS\23600A TANGIBLE ASSETS Combined Leadsheet
KB 05-07-2019 20:17:04
23000 Assets\23600 FIXED ASSETS\23620 PV Reports\23620A BLR Non IT
AG 29-08-2019 11:07:41
23000 Assets\23600 FIXED ASSETS\23620 PV Reports\23620B Chennai Non IT
AG 07-09-2019 12:25:58
23000 Assets\23600 FIXED ASSETS\23620 PV Reports\23620C Gurgaon Non IT PV Report signed
AG 07-09-2019 12:26:35
23000 Assets\23600 FIXED ASSETS\23620 PV Reports\23620D Hyderabad Non IT
AG 07-09-2019 12:25:11
23000 Assets\23600 FIXED ASSETS\23620 PV Reports\23620E Mumbai Non IT
AG 29-08-2019 11:07:41
23000 Assets\23600 FIXED ASSETS\23620 PV Reports\23620F Pune-Non IT
AG 29-08-2019 11:07:41
23000 Assets\23600 FIXED ASSETS\23620 PV Reports\23620G IT Hyderabad PV Report
AG 07-09-2019 12:21:25
23000 Assets\23600 FIXED ASSETS\23620 PV Reports\23620H IT Mumbai PV Report
AG 07-09-2019 12:21:25
23000 Assets\23600 FIXED ASSETS\23620 PV Reports\23620I IT Pune PV Report
AG 07-09-2019 12:11:30
23000 Assets\23600 FIXED ASSETS\23620 PV Reports\23620J IT Bangalore PV Report
AG 07-09-2019 12:21:25
23000 Assets\23600 FIXED ASSETS\23620 PV Reports\23620K IT Chennai PV Report
AG 07-09-2019 12:21:25
23000 Assets\23600 FIXED ASSETS\23620 PV Reports\23620L IT Gurgaon PV Report
AG 07-09-2019 12:21:25
23000 Assets\23600 FIXED ASSETS\23620 PV Reports\23620M Assets witrh Employees
AG 30-08-2019 11:06:19
24000 Liabilities\24101 TRADE PAYABLES\24101.1 Royalty payable
KB 22-09-2019 11:53:15
24000 Liabilities\24101 TRADE PAYABLES\24101.2 Royalty Addendum Agreement July, 2019
KB 23-09-2019 11:37:17
24000 Liabilities\24101 TRADE PAYABLES\24101.3 attachment 1 Royalty
KB 23-09-2019 11:37:17
KB 08-09-2019 12:08:51
24000 Liabilities\24150 PROVISIONS\24202.01a Quess Corporation - Signed Contract
KB 03-09-2019 13:05:10
24000 Liabilities\24150 PROVISIONS\24202.01b KBC - New Client
KB 03-09-2019 14:15:54
24000 Liabilities\24150 PROVISIONS\24202.01c Proof Of Initial Dispatch_360
KB 19-09-2019 14:20:06
KB 01-08-2019 22:13:22
KB 19-09-2019 14:30:55
24000 Liabilities\24101 TRADE PAYABLES\24205a Expenses Payable
RM 15-09-2019 20:55:21
24000 Liabilities\24200 Stat Dues\24211 TDS Acknowledgements\24211A Retrun-Ack-26Q Q1_2018-19
AG 01-08-2019 16:36:26
24000 Liabilities\24200 Stat Dues\24211 TDS Acknowledgements\24211B Retrun-Ack-26Q Q2- 2018-19
AG 01-08-2019 16:36:26
24000 Liabilities\24200 Stat Dues\24211 TDS Acknowledgements\24211C Retrun-Ack-26Q Q3_2018-19
AG 01-08-2019 16:36:26
24000 Liabilities\24200 Stat Dues\24211 TDS Acknowledgements\24211D Retrun-Ack-26Q Q4-1st
AG 01-08-2019 16:36:26
24000 Liabilities\24200 Stat Dues\24211 TDS Acknowledgements\24211E ACK 24Q Q1 2018-19
AG 02-08-2019 13:41:01
24000 Liabilities\24200 Stat Dues\24211 TDS Acknowledgements\24211F ACK 24Q Q2 2018-19
AG 02-08-2019 13:41:01
24000 Liabilities\24200 Stat Dues\24211 TDS Acknowledgements\24211G ACK 24Q Q3 2018-19
AG 02-08-2019 13:41:01
24000 Liabilities\24200 Stat Dues\24211 TDS Acknowledgements\24211H ACK 24Q Q4 2018-19
AG 02-08-2019 13:41:01
24000 Liabilities\24200 Stat Dues\24211 TDS Acknowledgements\24211I Ack_27Q_Q3_2018-19
AG 03-08-2019 09:46:55
24000 Liabilities\24200 Stat Dues\24211 TDS Acknowledgements\24211J Ack-27Q_Q4_F.Y. 2018-19
AG 03-08-2019 09:46:55
24000 Liabilities\24302 Income tax returns\24300.13 Adva Tax-F.Y18-19-18606
KB 08-09-2019 17:12:54
24000 Liabilities\24302 Income tax returns\24300.14 Adv Tax-18-19-8000000 dtax
KB 08-09-2019 17:13:35
24000 Liabilities\24302 Income tax returns\24302.1 AY 2009-10 Revised
KB 12-08-2019 16:52:32
KB 12-08-2019 16:52:32
KB 12-08-2019 16:52:32
KB 12-08-2019 16:52:32
KB 12-08-2019 16:52:32
KB 12-08-2019 16:52:32
KB 12-08-2019 16:52:32
KB 12-08-2019 16:52:33
KB 12-08-2019 16:52:33
KB 12-08-2019 16:52:33
KB 12-08-2019 16:52:33
KB 12-08-2019 16:52:33
24000 Liabilities\24302 Income tax returns\24302.16 30.11.18-ITR-V (003)
KB 08-09-2019 17:45:08
24000 Liabilities\24302 Income tax returns\24302.17 Tax on Regula A.Y.13-14-11607
KB 12-08-2019 16:52:33
24000 Liabilities\24302 Income tax returns\24302.18 Tax on Regula AY13-14-50Lak-13994
KB 12-08-2019 16:52:33
24000 Liabilities\24302 Income tax returns\24302.19 Tax-300-Self Asses-F.Y.-16-17
KB 12-08-2019 16:52:33
24000 Liabilities\24302 Income tax returns\24302.20 CWT INDIA DTAX
KB 12-08-2019 16:52:33
24000 Liabilities\24302 Income tax returns\24302.22 30.11.18-ITR-V
KB 19-09-2019 20:49:04
24000 Liabilities\24302 Income tax returns\24302.23 Adv Tax-F.Y.17-18-30.11.18-23501070
KB 21-09-2019 16:59:45
24000 Liabilities\24302 Income tax returns\24303.21 Letter-Stay of Demand
KB 08-09-2019 17:12:56
25000 Equity\25100 SHARE CAPITAL\25103.4.1 Register of contract Part-1
SR 06-09-2019 12:45:47
25000 Equity\25100 SHARE CAPITAL\25103.4.2 Register of Contract Part 2
SR 06-09-2019 12:46:04
25000 Equity\25100 SHARE CAPITAL\25103.01 Register of members
SR 20-08-2019 16:37:49
25000 Equity\25100 SHARE CAPITAL\25103.02 Register of share transfer
SR 20-08-2019 16:39:23
25000 Equity\25100 SHARE CAPITAL\25103.03 Register of directors
SR 03-09-2019 16:01:54
25000 Equity\25100 SHARE CAPITAL\25103.05 Register of share application and allotment
SR 20-08-2019 18:14:28
25000 Equity\25100 SHARE CAPITAL\25103.06 Shareholding Pattern Certificate
SR 20-08-2019 18:10:39
26000 Revenue and expenses\26100 SALE OF SERVICES\26100.2a BLR_IN_FCAGBILLDET_1431750_0304
KB 01-08-2019 10:19:50
26000 Revenue and expenses\26100 SALE OF SERVICES\26100.2b GGN_IN_FCAGBILLDET_1431445_0304
KB 01-08-2019 10:20:49
26000 Revenue and expenses\26100 SALE OF SERVICES\26100.2c GGN-GSC_IN_FCAGBILLDET_1431554_0304
KB 01-08-2019 10:20:49
26000 Revenue and expenses\26100 SALE OF SERVICES\26100.2e MAA_IN_FCAGBILLDET_1432786_0304
KB 01-08-2019 10:21:49
26000 Revenue and expenses\26100 SALE OF SERVICES\26100.2f MUM_IN_FCAGBILLDET_1430267_0304
KB 01-08-2019 10:21:49
26000 Revenue and expenses\26100 SALE OF SERVICES\26100.2g PNQ_IN_FCAGBILLDET_1432553_0304
KB 01-08-2019 10:22:19
26000 Revenue and expenses\26100 SALE OF SERVICES\26100.2h 16-22 MAR-2019
KB 01-08-2019 10:24:56
26000 Revenue and expenses\26100 SALE OF SERVICES\26100.2i 1-7 April BSP Billing Statement
KB 01-08-2019 11:36:22
26000 Revenue and expenses\26100 SALE OF SERVICES\26100.2J IATA calender
KB 01-08-2019 10:28:32
KB 08-02-2019 20:28:02
KB 30-07-2019 17:05:12
26000 Revenue and expenses\26100 SALE OF SERVICES\26100.04 Credit Note Testing
KB 30-07-2019 17:20:41
26000 Revenue and expenses\26100 SALE OF SERVICES\26100.05 Credit Card Cash Back Revenue
KB 12-08-2019 12:19:38
26000 Revenue and expenses\26100 SALE OF SERVICES\26120 Service Charge\26102.5c Sabre Reporting and
KB 05-08-2019 19:44:37
26000 Revenue and expenses\26100 SALE OF SERVICES\26101 Commission\26110.2d(i) FW CWT AWP - Renewal MOU
Agreement
KB 08-09-2019 18:10:42
26000 Revenue and expenses\26100 SALE OF SERVICES\26101 Commission\26110.2d CWT - Addendum to
Agreement_AWP Services (1-Aug-16 to 31-Jul-19)
KB 08-09-2019 18:10:42
Foreign currency
KB 05-08-2019 19:26:07
26000 Revenue and expenses\26100 SALE OF SERVICES\26110.04B SOTO fare working
KB 08-09-2019 18:09:22
26000 Revenue and expenses\26100 SALE OF SERVICES\26110.7A Mystifly Contract
KB 08-09-2019 18:09:19
KB 01-07-2019 19:43:52
KB 01-07-2019 21:18:18
KB 09-07-2019 18:07:28
KB 13-08-2019 15:37:04
KB 01-08-2019 15:41:21
26000 Revenue and expenses\26100 SALE OF SERVICES\26101 Commission\26110.5 FW India - 2018 estimate of net
revenues collected by CWT Beheermaatschappij BV
KB 02-09-2019 19:22:45
26000 Revenue and expenses\26100 SALE OF SERVICES\26101 Commission\26110.6 ExternalCWT - Revised Content
Facilitation Charges w.e.f 1-Jan-19
KB 08-09-2019 18:02:09
KB 19-09-2019 21:10:06
26000 Revenue and expenses\26600 OTHER EXPENSES\26614 Rent\26114.11A Addendum Updated
SR 12-09-2019 14:30:35
26000 Revenue and expenses\26100 SALE OF SERVICES\26120 Service Charge\26120.1a Mail zip
KB 22-09-2019 22:58:03
26000 Revenue and expenses\26100 SALE OF SERVICES\26120 Service Charge\26120.05a Travelport Reporting and
InvoicingPayment Validation - EMEAAsiaPac - Mar 2019 YTD
KB 05-08-2019 19:43:38
26000 Revenue and expenses\26100 SALE OF SERVICES\26120 Service Charge\26120.5b Amadeus Reporting and
KB 05-08-2019 19:44:14
26000 Revenue and expenses\26100 SALE OF SERVICES\26120 Service Charge\26120.5d Sabre Reporting and
InvoicingPayment Validation - EMEAAsiaPac - Dec18YTD
KB 03-09-2019 10:03:20
26000 Revenue and expenses\26100 SALE OF SERVICES\26120 Service Charge\26120.5e Travelport Reporting and
InvoicingPayment Validation - EMEAAsiaPac - Nov2018 YTD
KB 03-09-2019 10:03:20
26000 Revenue and expenses\26100 SALE OF SERVICES\26120 Service Charge\26120.5f Amadeus Reporting and
InvoicingPayment Validation - EMEAAsiaPac - Dec2018 YTD
KB 03-09-2019 10:03:20
26000 Revenue and expenses\26100 SALE OF SERVICES\26120 Service Charge\26120.5g Sabre Contract Summary_Jun09
thru 2019 (PBE))
KB 03-09-2019 12:05:03
26000 Revenue and expenses\26100 SALE OF SERVICES\26120 Service Charge\26120.5h Travelport Contract
Summary_2011 thru 2015 (PBE)
KB 03-09-2019 12:05:03
26000 Revenue and expenses\26100 SALE OF SERVICES\26120 Service Charge\26120.5i Amadeus Contract Summary_2009
thru 2018 (PBE)
KB 03-09-2019 12:05:03
26000 Revenue and expenses\26100 SALE OF SERVICES\26120 Service Charge\26120.6e(i) RE FW Google prices
KB 31-07-2019 22:31:08
26000 Revenue and expenses\26100 SALE OF SERVICES\26120 Service Charge\26120.6E(ii) Google-CWT 2010 executed
agreement (003)
KB 31-07-2019 22:31:09
Google- Oct 2017
KB 31-07-2019 22:31:07
26000 Revenue and expenses\26100 SALE OF SERVICES\26120 Service Charge\26120.6g(i) FW POS Fees - GE India
KB 31-07-2019 22:31:12
26000 Revenue and expenses\26100 SALE OF SERVICES\26120 Service Charge\26120.6g(ii) GE_India_Pricing agreement
KB 31-07-2019 10:01:36
26000 Revenue and expenses\26100 SALE OF SERVICES\26120 Service Charge\26120.10a ELI LILLY GROUP
CONTRACTS
KB 01-09-2019 20:39:07
26000 Revenue and expenses\26100 SALE OF SERVICES\26120 Service Charge\26120.12a Amway CWT MBTA LOS Final
AGREEMENT
KB 18-09-2019 11:29:12
26000 Revenue and expenses\26100 SALE OF SERVICES\26120 Service Charge\26120.13a P&G DEC-18 Settlement Deck
KB 02-09-2019 13:03:52
26000 Revenue and expenses\26100 SALE OF SERVICES\26120 Service Charge\26120.19a(i) Oracle Amendment 12-23-13
KB 03-09-2019 17:54:49
KB 09-07-2019 17:58:44
26000 Revenue and expenses\26100 SALE OF SERVICES\26120 Service Charge\26120.04 VISA Income & Dispatch Income
KB 09-07-2019 19:08:57
KB 05-08-2019 19:44:46
KB 09-07-2019 19:09:01
MAR 18
KB 31-07-2019 18:16:17
26000 Revenue and expenses\26100 SALE OF SERVICES\26120 Service Charge\26120.08 GE Settlement Deck_APR 18 -
JUN 18
KB 31-07-2019 09:54:24
26000 Revenue and expenses\26100 SALE OF SERVICES\26120 Service Charge\26120.10 ELI
KB 01-09-2019 18:51:08
KB 01-09-2019 20:45:53
26000 Revenue and expenses\26100 SALE OF SERVICES\26120 Service Charge\26120.12 Amway - November 2018 -
Settlement Inv
KB 01-09-2019 20:54:54
26000 Revenue and expenses\26100 SALE OF SERVICES\26120 Service Charge\26120.13 p&g
KB 01-09-2019 21:23:03
26000 Revenue and expenses\26100 SALE OF SERVICES\26120 Service Charge\26120.14 WHO __ Q2 2018 (Apr 18 - Jun
18) _ Settlement Invoice
KB 02-09-2019 10:13:37
KB 02-09-2019 10:23:06
Jan_2019
KB 02-09-2019 11:11:08
Feb2019
KB 31-07-2019 22:32:14
APAC_India _MAR 18
KB 02-09-2019 13:05:13
of Dec'18
KB 01-08-2019 21:48:08
of july'18
KB 02-09-2019 14:33:16
of Aug'18
KB 03-09-2019 17:10:13
26000 Revenue and expenses\26100 SALE OF SERVICES\26120 Service Charge\26120.23 CWT Service Fees Consolidation
of L'Oreal from Mar'18 to Nov'18
KB 08-09-2019 20:11:39
SETTLEMENT INVOICES
KB 18-09-2019 11:21:02
SETTLEMENT INVOICES
KB 18-09-2019 11:24:28
SR 21-09-2019 10:35:15
26000 Revenue and expenses\26100 SALE OF SERVICES\26120 Service Charge\26130.18 Copy of P&G FEB-19 Settlement
Deck
KB 02-09-2019 13:03:53
26000 Revenue and expenses\26200 OTHER INCOME\26204A RE Hotel List-SUNDRY BALANCES WB
RM 19-09-2019 18:42:15
26000 Revenue and expenses\26200 OTHER INCOME\26205A FW Approval req. to write off 5.95 Lacs Pertains to financial
year 2016-17
RM 20-09-2019 12:46:47
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.02A SALARY APPROVAL EMAIL
RM 08-08-2019 12:49:08
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.03A Tixigo impact Consol workpaper
RM 18-09-2019 14:31:44
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.4A Payroll master file (CTC master)-PBE
RM 31-07-2019 12:58:48
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.7A PF Challans 2017-18
RM 31-07-2019 18:19:19
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.7B PF Challans 2018-19
RM 31-07-2019 18:19:19
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.7C EDLI Policy 2018-19
RM 31-07-2019 13:25:17
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.7D LIC Ack. -84818
RM 30-08-2019 16:39:10
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.7E Late fee Ack. 84818
RM 30-08-2019 16:39:14
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.8A LWF Challans
RM 09-08-2019 16:50:21
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.9A Ex gratia samples
RM 24-07-2019 11:46:56
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.10A Mail sent to actuary
RM 06-08-2019 13:15:57
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.10AA Revised mail sent to actuary
RM 06-08-2019 13:15:57
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.10B Screenshot of leaves
RM 08-08-2019 12:38:27
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.10BJ 26400.10C Tixigo_AS15(R) Leave
Report_NOV2018final
RM 20-09-2019 13:27:24
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.10C Gratuity Statement -84818 -Statement
2018-19
RM 20-09-2019 13:09:44
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.10D Gratuity Statement 103002276- Satement
2018-19
RM 27-07-2019 17:52:02
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.10E Actuarial Assumption 2019
RM 27-07-2019 18:13:47
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.10H Gratuity Payment Ack 2018-19
RM 29-07-2019 15:13:45
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.10I Tixigo_AS15(R) Gratuity
Report_December2018V1_Revised
RM 20-09-2019 13:27:24
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.11A Retention Bonus Letters
RM 29-07-2019 15:12:19
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.12A Performance incentive March 2019 Mails
approval
RM 05-08-2019 15:52:06
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.12B SFS Payout March 2019
RM 05-08-2019 13:23:58
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.14A Package insurance policy
RM 08-08-2019 15:00:38
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.14B GMC policy 18-19
RM 08-08-2019 15:00:42
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.14C GPA policy 18-19
RM 08-08-2019 15:00:45
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.14D RE CD Balance amount required to
process endorsement (158 KB)
RM 09-08-2019 17:04:30
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.14E RE Group Medical Insurance - Addition
Correction Deletion as of 21 M... (176 KB)
RM 09-08-2019 17:04:30
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.16A RE 2019 Bonus Accrual for MBP and PM
Plans - India
RM 27-08-2019 10:52:23
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.19A Approval Mail -Overtime and night shift
allowance
RM 08-08-2019 11:56:24
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.20A Recovery cases-Approval from Alice
RM 03-09-2019 17:26:16
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.20B Uloopi augustin provision for restructuring
cost
RM 21-09-2019 15:17:42
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.22A Rinky-Intership Agreement
RM 31-07-2019 14:00:33
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.22B Rupali-Internship Agreement
RM 31-07-2019 14:00:33
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.22C Vibha-Internship Agreement
RM 31-07-2019 14:00:33
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.23A Prof Tax challans FY 2018-19
RM 03-08-2019 15:41:58
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.26A Focus for Growth - Q1 2018 (April to June
2018)
RM 24-07-2019 17:49:07
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.26B Focus for Growth-Q3 2018(Oct to Dec
2018)
RM 24-07-2019 17:49:07
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.26C Focus for Growth-Q4 2018 (Jan to Feb
2019)
RM 24-07-2019 17:49:07
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.26E Fwd FFG accruals instructions for Q1
2019
RM 24-07-2019 17:50:50
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.27A FW LTIP confidential information
RM 30-07-2019 13:21:37
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.28 SOC Report\26400.28A Bridge Letter
December 31 2018 - Final
RM 06-08-2019 19:03:44
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.28 SOC Report\26400.28B Bridge Letter June
30 2018 v2 - Finalaa
RM 06-08-2019 19:03:44
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.28 SOC Report\26400.28C Bridge Letter
March 31 2018 - Final
RM 06-08-2019 19:03:44
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.28 SOC Report\26400.28D ADP India ISAE
3402 Type II - 2018 SOC1 Report - FINAL
RM 06-08-2019 19:03:44
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.31A Form16_Vishal Sinha_2018-19
RM 19-09-2019 23:46:20
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.01 Headcount reconcilition
RM 23-07-2019 11:07:21
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.02 Consolidated salary register(March 19) &
Payment tracing from bank
RM 23-07-2019 11:53:52
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.03 Salary to GL Reconciliation-2019
RM 26-07-2019 14:46:33
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.04 Salary Analytical
RM 20-08-2019 16:33:29
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.5 Joinees Testing
RM 23-07-2019 12:33:56
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.6 Resignee Testing
RM 23-07-2019 13:36:28
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.7 PF Testing
RM 06-08-2019 16:47:05
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.8 Labour Welfare Fund Testing
RM 09-08-2019 14:42:11
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.9 Exgratia Testing
RM 23-07-2019 14:13:23
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.10 Gratuity and Leave Encashment Testing
RM 26-07-2019 15:06:28
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.11 Retention Bonus Testing
RM 29-07-2019 15:09:51
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.12 Agent Incentive Testing
RM 05-08-2019 18:35:17
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.13 Payroll policy
RM 06-08-2019 13:18:02
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.14 Mediclaim premium
RM 08-08-2019 15:06:21
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.15 Statuatory Bonus Expense Testing
RM 30-07-2019 11:07:41
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.16 Performance Bonus Testing
RM 06-08-2019 13:08:41
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.17 National Pension Scheme
RM 25-07-2019 14:56:00
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.18 LTA , Medical & Vehicle Payable
RM 25-07-2019 14:49:18
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.19 Overtime and Night Shift Allowance
RM 30-07-2019 12:40:48
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.20 Unclaimed Salary & Bonus and Salary
Payable
RM 09-08-2019 16:04:42
SR 21-08-2019 15:05:13
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.22 Stipend
RM 31-07-2019 14:00:33
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.23 Professional Tax
RM 25-07-2019 13:01:21
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.24 EXT Leave Policy
RM 30-07-2019 15:21:37
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.25 Notice Pay Testing
RM 25-07-2019 13:26:23
RM 24-07-2019 17:51:06
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.27 LTIP
RM 30-07-2019 13:32:00
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.28 Signed certificate- Opening balances
RM 27-08-2019 11:11:41
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.29 Vehicle Oil and Fuel Expense
SR 30-08-2019 15:31:03
SR 04-09-2019 12:24:26
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.31 Disclosure related to managerial
remuneration
RM 20-09-2019 00:01:01
26000 Revenue and expenses\26600 OTHER EXPENSES\26600.1 New Initial request #4028 for CWT-SA-2019 has been
raised
KB 05-07-2019 20:14:57
SR 16-09-2019 08:05:56
SR 08-08-2019 13:46:59
SR 19-08-2019 12:19:49
SR 19-08-2019 12:36:46
SR 19-08-2019 12:40:52
SR 19-08-2019 12:45:03
SR 19-08-2019 12:51:04
SR 19-08-2019 13:16:05
SR 19-08-2019 13:32:41
26000 Revenue and expenses\26600 OTHER EXPENSES\26602I.A GST expenses
SR 23-09-2019 10:48:39
26000 Revenue and expenses\26600 OTHER EXPENSES\26602I.B Challan-Haryana
SR 25-09-2019 11:22:41
SR 19-08-2019 13:45:25
SR 19-08-2019 14:16:01
SR 19-08-2019 14:20:46
SR 19-08-2019 14:22:13
26000 Revenue and expenses\26600 OTHER EXPENSES\26604A External Staff Cost
SR 01-09-2019 08:29:12
26000 Revenue and expenses\26600 OTHER EXPENSES\26604B Retainership Agreements
SR 29-08-2019 18:00:59
26000 Revenue and expenses\26600 OTHER EXPENSES\26604C Legal and Professional Agreeements
SR 01-09-2019 08:26:32
26000 Revenue and expenses\26600 OTHER EXPENSES\26605.1 Management Services agreement
SR 28-08-2019 12:49:53
26000 Revenue and expenses\26600 OTHER EXPENSES\26605.2 Mail from Singapore for creation of Provision
SR 04-09-2019 15:26:30
26000 Revenue and expenses\26600 OTHER EXPENSES\26605.3 2019 Regional Management Service Fee - Accrual
SR 23-09-2019 11:34:26
26000 Revenue and expenses\26600 OTHER EXPENSES\26610.1 Agreement with Genpact
SR 23-08-2019 11:19:13
SR 04-09-2019 12:13:22
26000 Revenue and expenses\26600 OTHER EXPENSES\26614 Rent\26614.1A Lease Deed Mumbai Updated 2019
SR 13-08-2019 15:50:16
26000 Revenue and expenses\26600 OTHER EXPENSES\26614 Rent\26614.4A Chennai New Lease Deed
SR 13-08-2019 15:55:38
26000 Revenue and expenses\26600 OTHER EXPENSES\26614 Rent\26614.4B Chennai Lease
SR 21-09-2019 11:09:21
26000 Revenue and expenses\26600 OTHER EXPENSES\26614 Rent\26614.4C Chennai lease
SR 21-09-2019 11:09:21
26000 Revenue and expenses\26600 OTHER EXPENSES\26614 Rent\26614.6A Anita Prasad Renewed Agreement
SR 13-08-2019 16:04:40
26000 Revenue and expenses\26600 OTHER EXPENSES\26614 Rent\26614.30A Agreement for Security Deposit for
Maintenance Flat 520
SR 13-08-2019 15:52:26
SR 13-08-2019 15:52:27
SR 13-08-2019 15:52:27
SR 13-08-2019 15:52:27
SR 13-08-2019 15:52:27
SR 13-08-2019 15:52:27
26000 Revenue and expenses\26600 OTHER EXPENSES\26614 Rent\26614.1 Mumbai Lease Deed
SR 12-08-2019 12:35:12
26000 Revenue and expenses\26600 OTHER EXPENSES\26614 Rent\26614.2 Hyderabad Lease Deed_Cyber Towers
SR 12-08-2019 12:36:35
26000 Revenue and expenses\26600 OTHER EXPENSES\26614 Rent\26614.3 Chennai Original Lease Deed
SR 13-08-2019 15:55:11
26000 Revenue and expenses\26600 OTHER EXPENSES\26614 Rent\26614.4 Chennai-Renewed Agreement
SR 13-08-2019 15:55:11
26000 Revenue and expenses\26600 OTHER EXPENSES\26614 Rent\26614.5 Delhi-Original Lease Deed
SR 13-08-2019 16:03:55
26000 Revenue and expenses\26600 OTHER EXPENSES\26614 Rent\26614.6 Delhi-Renewed Agreement
SR 13-08-2019 16:03:55
26000 Revenue and expenses\26600 OTHER EXPENSES\26614 Rent\26614.7 GGN Lease Deed-Centrum Plaza Level 1
Basement
SR 13-08-2019 15:57:55
26000 Revenue and expenses\26600 OTHER EXPENSES\26614 Rent\26614.8 GGN Original Lease Deed- Centrum Plaza Flat
117
SR 13-08-2019 15:52:26
26000 Revenue and expenses\26600 OTHER EXPENSES\26614 Rent\26614.9 GGN Addendum 1 Lease Deed Centrum Plaza
Flat 117
SR 13-08-2019 15:52:26
26000 Revenue and expenses\26600 OTHER EXPENSES\26614 Rent\26614.10 GGN Original Lease Deed- Centrum Plaza
Flat 118
SR 13-08-2019 15:52:26
26000 Revenue and expenses\26600 OTHER EXPENSES\26614 Rent\26614.11 GGN Addendum 1 Lease Deed Centrum
Plaza Flat 118
SR 13-08-2019 15:52:26
Plaza 1st Floor
SR 13-08-2019 15:52:26
26000 Revenue and expenses\26600 OTHER EXPENSES\26614 Rent\26614.13 GGN Renewed Lease Deed Centrum Plaza
1st Floor
SR 13-08-2019 15:52:26
26000 Revenue and expenses\26600 OTHER EXPENSES\26614 Rent\26614.14 Pune Lease Deed- Sai Construction Pvt. Ltd.
SR 13-08-2019 15:52:26
26000 Revenue and expenses\26600 OTHER EXPENSES\26614 Rent\26614.15 Bangalore Lease Deed
SR 13-08-2019 15:52:26
26000 Revenue and expenses\26600 OTHER EXPENSES\26614 Rent\26614.16 GGN Original Lease Deed Ground Floor, A-4
Centrum Plaza
SR 13-08-2019 15:52:26
26000 Revenue and expenses\26600 OTHER EXPENSES\26614 Rent\26614.17 GGN Addendum 1 Ground Floor, A-4
Centrum Plaza
SR 13-08-2019 15:52:26
Centrum Plaza
SR 13-08-2019 15:52:26
26000 Revenue and expenses\26600 OTHER EXPENSES\26614 Rent\26614.19 GGN Original Lease Deed Ground Floor, F
Centrum Plaza
SR 13-08-2019 15:52:26
26000 Revenue and expenses\26600 OTHER EXPENSES\26614 Rent\26614.20 GGN Addendum 1 Ground Floor, F Centrum
Plaza
SR 13-08-2019 15:52:26
Plaza
SR 13-08-2019 15:52:26
26000 Revenue and expenses\26600 OTHER EXPENSES\26614 Rent\26614.22 GGN Original Lease Deed Ground Floor, E
Centrum Plaza
SR 13-08-2019 15:52:26
26000 Revenue and expenses\26600 OTHER EXPENSES\26614 Rent\26614.23 GGN Addendum 1 Ground Floor, E Centrum
Plaza
SR 13-08-2019 15:52:26
Plaza
SR 13-08-2019 15:52:26
26000 Revenue and expenses\26600 OTHER EXPENSES\26614 Rent\26614.25 GGN Original Lease Deed Flat 523 5th Floor
Centrum Plaza
SR 13-08-2019 15:52:26
26000 Revenue and expenses\26600 OTHER EXPENSES\26614 Rent\26614.26 GGN Addendum 1 Flat 523 5th Floor Centrum
Plaza
SR 13-08-2019 15:52:26
Plaza
SR 13-08-2019 15:52:26
26000 Revenue and expenses\26600 OTHER EXPENSES\26614 Rent\26614.28 GGN Orginal Lease Deed Flat 520 5th Floor
Centrum Plaza
SR 13-08-2019 15:52:26
26000 Revenue and expenses\26600 OTHER EXPENSES\26614 Rent\26614.29 GGN Addendum 1 Flat 520 5th Floor,
Centrum Plaza
SR 13-08-2019 15:52:26
Centrum Plaza
SR 13-08-2019 15:52:26
26000 Revenue and expenses\26600 OTHER EXPENSES\26614 Rent\26614.31 GGN Original Lease Deed Flat 521 5th Floor,
Centrum Plaza
SR 13-08-2019 15:52:26
Centrum Plaza
SR 13-08-2019 15:52:26
Centrum Plaza
SR 13-08-2019 15:52:27
Centrum Plaza
SR 13-08-2019 15:52:27
Centrum Plaza
SR 13-08-2019 15:52:27
Centrum Plaza
SR 13-08-2019 15:52:27
Centrum Plaza
SR 13-08-2019 15:52:27
Centrum Plaza
SR 13-08-2019 15:52:27
Centrum Plaza
SR 13-08-2019 15:52:27
Centrum Plaza
SR 13-08-2019 15:52:27
Centrum Plaza
SR 13-08-2019 15:52:27
Centrum Plaza
SR 13-08-2019 15:52:27
Centrum Plaza
SR 13-08-2019 15:52:27
Centrum Plaza
SR 13-08-2019 15:52:27
Centrum Plaza
SR 13-08-2019 15:52:27
26000 Revenue and expenses\26600 OTHER EXPENSES\26614 Rent\26614.46 GGN Original Lease Deed Flat 524, 5th Floor,
Centrum Plaza
SR 13-08-2019 15:52:27
26000 Revenue and expenses\26600 OTHER EXPENSES\26614 Rent\26614.47 GGN Addendum 1 Flat 524, 5th Floor,
Centrum Plaza
SR 13-08-2019 15:52:27
Centrum Plaza
SR 13-08-2019 15:52:27
26000 Revenue and expenses\26600 OTHER EXPENSES\26614 Rent\26614.49 New Agreement Entered in April 2018- Lease
Committment Purpose
SR 13-08-2019 15:52:27
26000 Revenue and expenses\26600 OTHER EXPENSES\26614 Rent\26614.50 Raghubir Singh Agreement March 2019
SR 13-08-2019 18:52:19
26000 Revenue and expenses\26600 OTHER EXPENSES\26614 Rent\26614.51 Rajender Singh Agreement
SR 20-08-2019 15:01:42
26000 Revenue and expenses\26600 OTHER EXPENSES\26614 Rent\26614A Rent Expense
SR 08-08-2019 18:50:32
26000 Revenue and expenses\26600 OTHER EXPENSES\26614 Rent\26614B Rent Equalisation Reserve
SR 13-09-2019 16:45:48
27000 Disclosures\27100 Income Tax and Transfer Pricing\27007.3.3A Tax deposit of 46 mn order 2009-10(Income Tax)
AG 14-08-2019 10:24:36
27000 Disclosures\27100 Income Tax and Transfer Pricing\27007.3.4A Draft assessment order 2011-12(Income Tax)
AG 14-08-2019 10:24:36
27000 Disclosures\27100 Income Tax and Transfer Pricing\27007.3.5A CWT India_DRP AY 2012-13_Acknowledgment(Income
tax)
AG 14-08-2019 10:24:36
SR 23-09-2019 08:03:12
SR 23-09-2019 08:03:13
SR 23-09-2019 08:03:13
Confirmation - CWT India Pvt Ltd
SR 23-09-2019 08:03:13
SR 23-09-2019 08:03:13
27000 Disclosures\27500 Related Party Disclosure\27500.5 RPT Confirmation received\27500.5A CWT Thailand
SR 25-09-2019 11:25:31
27000 Disclosures\27500 Related Party Disclosure\27500.5 RPT Confirmation received\27500.5B CWT Indonesia
SR 25-09-2019 11:25:31
27000 Disclosures\27500 Related Party Disclosure\27500.1 Related Party Confiirmation tracker
SR 22-08-2019 12:14:37
27000 Disclosures\27500 Related Party Disclosure\27500.2 Confirmations sent 2019
SR 09-09-2019 14:01:06
27000 Disclosures\27500 Related Party Disclosure\27500.3 Related Party List 2019
SR 19-09-2019 19:37:17
10000 Plan\12400 Preliminary analytical procedures\28105a CWT Signed financials 31 March 2018
RM 15-09-2019 11:44:21
29000 Evaluate\29300 Consider litigation and claims involving the entity\29310 Tracker\29310.1 Initial Dispatch Proof
SR 17-08-2019 10:47:06
29000 Evaluate\29300 Consider litigation and claims involving the entity\29310 Tracker\29310.2 BMR Legal
SR 17-08-2019 10:47:06
29000 Evaluate\29300 Consider litigation and claims involving the entity\29310 Tracker\29310.3 Legal Confirmation Tracker
SR 17-08-2019 10:47:06
SR 09-09-2019 14:08:11
SR 09-09-2019 14:08:11
SR 09-09-2019 14:08:11
SR 09-09-2019 14:08:11
SR 09-09-2019 14:08:11
SR 17-08-2019 10:49:11
SR 17-08-2019 10:49:11
SR 17-08-2019 10:49:12
SR 17-08-2019 10:49:12
SR 17-08-2019 10:49:12
00000 Engagement profile and quality monitoring\00000 Engagement profile and quality monitoring\00001 Memo for Content
Scaling
SM 07-02-2019 15:39:30
27000 Disclosures\27100 Income Tax and Transfer Pricing\270001.2a Stay application AY 2012-13
AG 14-08-2019 10:24:35
27000 Disclosures\27100 Income Tax and Transfer Pricing\270001.2c Final AO order AY 2013-14
AG 14-08-2019 10:24:35
27000 Disclosures\27100 Income Tax and Transfer Pricing\270001.2e LetterITsec245 dated300614,AY 2007-08(Income Tax)
AG 14-08-2019 10:24:36
27000 Disclosures\27100 Income Tax and Transfer Pricing\270001.2n Final AO order - AY 2013-14
AG 14-08-2019 10:24:36
27000 Disclosures\27100 Income Tax and Transfer Pricing\270001.2o Draft Order - AY 2014-15
AG 14-08-2019 10:24:36
27000 Disclosures\27100 Income Tax and Transfer Pricing\270001.3a Demand order dt July 24, 2017
AG 14-08-2019 10:24:35
27000 Disclosures\27100 Income Tax and Transfer Pricing\270001.3b Challan - Nov 27, 2017
AG 14-08-2019 10:24:35
27000 Disclosures\27100 Income Tax and Transfer Pricing\270001.3c CWT - TP Order - AY 2011-12 (TP)
AG 14-08-2019 10:24:35
27000 Disclosures\27100 Income Tax and Transfer Pricing\270001.3d TP Order - AY 2014-15
AG 14-08-2019 10:24:35
27000 Disclosures\27200 Service Tax\270007.3.7A Stax Letter 2014-15(Service Tax)
AG 14-08-2019 10:24:36
27000 Disclosures\27200 Service Tax\270007.3.8A Contintal-OIO
AG 14-08-2019 10:24:36
27000 Disclosures\27200 Service Tax\270007.3.8B CWT_Acknowledged Copy of Submission of Reply to SCN _23052016
AG 14-08-2019 10:24:36
27000 Disclosures\27200 Service Tax\270007.3.8C IND Travels_ Reply to SCN, dt - 12.10.09
AG 14-08-2019 10:24:36
27000 Disclosures\27200 Service Tax\270007.3.8E Show Cause Notice 16.12.2016
AG 14-08-2019 10:24:36
27000 Disclosures\27200 Service Tax\270007.3.8F SCN 21.5.2014
AG 14-08-2019 10:24:36
27000 Disclosures\27200 Service Tax\270007.3.8G PLB-1(Service Tax)
AG 14-08-2019 10:24:36
27000 Disclosures\27200 Service Tax\270007.3.8H Show Cause-FY13-14(Service Tax)
AG 14-08-2019 10:24:36
10000 Plan\11300 Agree the terms of audit engagement\11301 Draft Engagement letter
SM 11-02-2019 18:54:37
10000 Plan\11300 Agree the terms of audit engagement\11302 Signed Engagement Letter ICFR
SM 16-02-2019 12:32:57
10000 Plan\11300 Agree the terms of audit engagement\11303 Signed Engagement Letter
SM 16-02-2019 12:32:57
10000 Plan\13100 Materiality\13103 Materiality
SM 07-02-2019 16:43:17
10000 Plan\13100 Materiality\13104 Determination of Materiality and Performance Materiality
SM 07-02-2019 15:40:21
AG 15-07-2019 18:34:22
AG 15-07-2019 18:34:22
AG 15-07-2019 18:34:22
AG 15-07-2019 18:34:22
10000 Plan\13300 Assess risks and plan audit responses\13305 Trade Receivables GRA March 19
KB 13-07-2019 12:49:11
10000 Plan\13300 Assess risks and plan audit responses\13320 Treasury\13321 Treasury - Control Testing - D&I & OE
AG 12-07-2019 11:47:45
10000 Plan\13300 Assess risks and plan audit responses\13320 Treasury\13322 BRS of Aug
AG 16-08-2019 12:24:14
10000 Plan\13300 Assess risks and plan audit responses\13320 Treasury\13323 FD Register
AG 16-08-2019 12:24:19
10000 Plan\13300 Assess risks and plan audit responses\13320 Treasury\13324 RE BNP Paribas _FD rates for CWT
AG 20-08-2019 12:46:50
10000 Plan\13300 Assess risks and plan audit responses\13320 Treasury\13325 FD Closure Advice
AG 20-08-2019 12:46:50
10000 Plan\13300 Assess risks and plan audit responses\13320 Treasury\13326 Travcomm Entry
AG 19-08-2019 18:44:04
10000 Plan\13300 Assess risks and plan audit responses\13320 Treasury\13327 FD Certificate
AG 20-08-2019 12:46:50
10000 Plan\13300 Assess risks and plan audit responses\13320 Treasury\13328 Cash Certificate
AG 22-08-2019 14:18:54
10000 Plan\13300 Assess risks and plan audit responses\13320 Treasury\13329 Control testing template- Treasury
AG 16-08-2019 12:39:59
10000 Plan\13300 Assess risks and plan audit responses\13330 P2P\13331 BSP payment voicher
AG 25-09-2019 11:35:20
10000 Plan\13300 Assess risks and plan audit responses\13330 P2P\13332 Payment approval
AG 13-09-2019 18:10:18
10000 Plan\13300 Assess risks and plan audit responses\13330 P2P\13333 Vendor Payment
AG 13-09-2019 18:10:18
10000 Plan\13300 Assess risks and plan audit responses\13330 P2P\13334 BSP Recon
AG 13-09-2019 18:18:20
10000 Plan\13300 Assess risks and plan audit responses\13330 P2P\13335 Jetsave expense voucher
AG 25-09-2019 11:35:20
10000 Plan\13300 Assess risks and plan audit responses\13330 P2P\13336 jetsave payment voucher
AG 25-09-2019 11:35:20
10000 Plan\13300 Assess risks and plan audit responses\13330 P2P\13337 BSP Reco
AG 25-09-2019 11:35:20
10000 Plan\13300 Assess risks and plan audit responses\13330 P2P\13338 Indigo payment approval
AG 25-09-2019 11:35:20
10000 Plan\13300 Assess risks and plan audit responses\13330 P2P\13339 Indigo Payment voucher
AG 25-09-2019 11:35:20
10000 Plan\14100 Manage the engagement\14101 CWT - Client Participation Schedule
SM 07-02-2019 15:40:25
10000 Plan\14100 Manage the engagement\14102 Draft CWT budget 2019
RM 15-09-2019 12:59:25
15000 Business Process\15040 P2P\15041 Walkthrough-Payables
AG 13-09-2019 17:57:23
15000 Business Process\15040 P2P\15042 LCC payment approval and voucher
AG 13-09-2019 18:00:46
15000 Business Process\15040 P2P\15043 BSP Reco
AG 25-09-2019 11:32:14
15000 Business Process\15040 P2P\15044 Vendor Creation
AG 13-09-2019 17:58:35
21000 Perform non-account specific procedures\21300 Address financial statement level risks\21302 IPE Testing
SR 22-09-2019 10:52:54
21000 Perform non-account specific procedures\21300 Address financial statement level risks\21306 Memo on Accounting
Estimates
SR 22-09-2019 10:55:59
21000 Perform non-account specific procedures\21300 Address financial statement level risks\21307 Memo on Management
Override of Cotrols
SR 22-09-2019 11:01:11
23000 Assets\23100 CASH AND CASH EQUIVALENTS\23105 Cash - Substantive Procedures Testing template (06-2019)
AG 25-09-2019 10:19:39
23000 Assets\23100 CASH AND CASH EQUIVALENTS\23110 CASH ON HAND Combined Leadsheet
KB 05-07-2019 20:21:07
23000 Assets\23100 CASH AND CASH EQUIVALENTS\23111 Cash & Bank - MAP
AG 11-09-2019 19:21:34
23000 Assets\23100 CASH AND CASH EQUIVALENTS\23120 Cash in Hand\23121 Cash in hand
AG 08-07-2019 12:31:45
23000 Assets\23100 CASH AND CASH EQUIVALENTS\23120 Cash in Hand\23122 Cash count supportings- Gurgaon
PGU 04-04-2019 16:12:37
23000 Assets\23100 CASH AND CASH EQUIVALENTS\23120 Cash in Hand\23123 Cash count- chennai
KB 02-04-2019 16:12:50
23000 Assets\23100 CASH AND CASH EQUIVALENTS\23120 Cash in Hand\23124 RE Cash count - Hyderabad
KB 02-04-2019 17:12:14
23000 Assets\23100 CASH AND CASH EQUIVALENTS\23120 Cash in Hand\23125 RE Cash count - Bangalore
KB 03-04-2019 13:29:43
23000 Assets\23100 CASH AND CASH EQUIVALENTS\23120 Cash in Hand\23126 Cash count- Pune
AG 06-08-2019 17:43:02
23000 Assets\23100 CASH AND CASH EQUIVALENTS\23120 Cash in Hand\23127 Cash Count- Mumbai
AG 06-08-2019 17:43:02
23000 Assets\23100 CASH AND CASH EQUIVALENTS\23120 Cash in Hand\23128 CWT Form_CHG-4
AG 27-08-2019 21:51:54
23000 Assets\23100 CASH AND CASH EQUIVALENTS\23120 Cash in Hand\23129 Cash GL subsequent
AG 11-09-2019 12:36:54
23000 Assets\23100 CASH AND CASH EQUIVALENTS\23130 Bank\23131 BRS BNP 282
AG 08-07-2019 12:02:24
23000 Assets\23100 CASH AND CASH EQUIVALENTS\23130 Bank\23132 BRS Axis
AG 08-07-2019 12:02:24
23000 Assets\23100 CASH AND CASH EQUIVALENTS\23130 Bank\23133 BRS HDFC 488
AG 08-07-2019 12:02:24
AG 08-07-2019 12:02:24
AG 08-07-2019 12:02:24
AG 08-07-2019 12:02:33
23000 Assets\23100 CASH AND CASH EQUIVALENTS\23130 Bank\23137 Confirmations BNP Paribas Bank
AG 19-08-2019 19:42:57
23000 Assets\23100 CASH AND CASH EQUIVALENTS\23130 Bank\23138 ETMC WP - CWT India Pvt. Ltd. - Bank Balance
Confirmaton_510
AG 19-08-2019 19:42:46
23000 Assets\23100 CASH AND CASH EQUIVALENTS\23130 Bank\23139 Bank cut-off testing
AG 08-07-2019 12:31:45
23000 Assets\23100 CASH AND CASH EQUIVALENTS\23140 Fixed Deposits\23141 Fixed Deposit testing
AG 08-07-2019 12:31:45
23000 Assets\23100 CASH AND CASH EQUIVALENTS\23140 Fixed Deposits\23142 TDS Certificate Q1
AG 27-08-2019 17:13:01
AG 27-08-2019 17:13:01
AG 27-08-2019 17:13:01
AG 27-08-2019 17:13:01
23000 Assets\23100 CASH AND CASH EQUIVALENTS\23140 Fixed Deposits\23146 Interest Accrual Certificate
AG 24-08-2019 19:49:02
KB 07-02-2019 16:15:18
23000 Assets\23300 TRADE RECEIVABLES\23302 subsequent collections
KB 07-09-2019 20:11:35
KB 07-09-2019 20:56:19
23000 Assets\23300 TRADE RECEIVABLES\23304 EXT FW airline revenues apac - URGENT and IMPORTANT
KB 07-09-2019 20:56:19
23000 Assets\23300 TRADE RECEIVABLES\23305 ETMC WP - CWT India Pvt. Ltd. - Accounts Receivable Balance
Confirmation_93
KB 07-09-2019 20:58:45
23000 Assets\23300 TRADE RECEIVABLES\23306 Initial Proof Of Dispatch_732 (1)
KB 07-09-2019 20:58:45
23000 Assets\23300 TRADE RECEIVABLES\23307 Initial Dispatch Proof 1_221
KB 07-09-2019 20:59:05
23000 Assets\23300 TRADE RECEIVABLES\23308 Confirmation sent
KB 07-09-2019 21:11:33
KB 07-09-2019 21:20:33
23000 Assets\23300 TRADE RECEIVABLES\23310 FW Accenture outstanding report - 05.12.2018
KB 19-09-2019 11:10:39
KB 19-09-2019 11:43:24
23000 Assets\23300 TRADE RECEIVABLES\23312 CWT BV Accounting Policies 2016 Dec IFRS Marked in yellow
KB 19-09-2019 14:43:29
24000 Liabilities\24150 PROVISIONS\23501 Accrued Income
KB 01-08-2019 22:22:35
24000 Liabilities\24150 PROVISIONS\23502 EXT RE ExternalREBooking.com Expedia .com
KB 22-09-2019 23:16:42
23000 Assets\23500 LOANS & ADVANCES, CURRENT ASSETS\23510 SECURITY DEPOSITS Combined Leadsheet
KB 05-07-2019 21:17:56
23000 Assets\23500 LOANS & ADVANCES, CURRENT ASSETS\23511 BALANCES WITH GOVERNMENT AUTHORITIES
Combined Leadsheet
KB 05-07-2019 21:26:05
23000 Assets\23500 LOANS & ADVANCES, CURRENT ASSETS\23512 PREPAID EXPENSES Combined Leadsheet
KB 05-07-2019 21:23:38
23000 Assets\23500 LOANS & ADVANCES, CURRENT ASSETS\23520 Security Deposits Checking
AG 09-07-2019 17:34:22
23000 Assets\23500 LOANS & ADVANCES, CURRENT ASSETS\23521 Advance to Supplier
AG 11-07-2019 12:18:52
23000 Assets\23500 LOANS & ADVANCES, CURRENT ASSETS\23522 Staff Advance
AG 16-07-2019 13:48:49
23000 Assets\23500 LOANS & ADVANCES, CURRENT ASSETS\23523 Advance for tour forex
AG 31-08-2019 14:21:10
23000 Assets\23500 LOANS & ADVANCES, CURRENT ASSETS\23525 Credit Card Ledger Reconciliation
AG 27-08-2019 14:10:45
23000 Assets\23500 LOANS & ADVANCES, CURRENT ASSETS\23550 Prepaid Expenses Working
SR 22-08-2019 16:45:30
24000 Liabilities\24400 Suppliers Payable\23565 ETMC WP Accounts Payables Balance Confirmation
AG 03-09-2019 14:15:49
23000 Assets\23600 FIXED ASSETS\23601 Fixed Assets - MAP
AG 11-09-2019 19:04:53
23000 Assets\23600 FIXED ASSETS\23621 Interglobe Performa Invoice
AG 22-09-2019 16:48:18
23000 Assets\23600 FIXED ASSETS\23622 Interglobe Agreement
AG 22-09-2019 16:48:18
23000 Assets\23600 FIXED ASSETS\23625 FA IT
AG 25-09-2019 16:35:18
23000 Assets\23600 FIXED ASSETS\23626 FA Non IT
AG 25-09-2019 16:35:18
24000 Liabilities\24400 Suppliers Payable\24103 Other Suppliers payable
AG 15-07-2019 17:01:09
24000 Liabilities\24400 Suppliers Payable\24105 Transaction Details ---JTB duplicate payment
AG 21-09-2019 16:49:26
24000 Liabilities\24110 OTHER LONG TERM LIABILITIES Combined Leadsheet
KB 05-07-2019 21:37:05
24000 Liabilities\24150 Other Airline Payables\24151 Other Airlines Payable
AG 15-07-2019 17:01:09
24000 Liabilities\24150 Other Airline Payables\24152 LCC Reconciliation Indigo Airlines
AG 19-07-2019 12:23:47
24000 Liabilities\24150 Other Airline Payables\24153 LCC Reconciliation Air Asia
AG 19-07-2019 12:23:48
24000 Liabilities\24150 Other Airline Payables\24154 LCC Reconciliaiton Go Air
AG 19-07-2019 12:23:48
24000 Liabilities\24150 Other Airline Payables\24155 LCC Reconciliation SpiceJet
AG 19-07-2019 12:23:48
24000 Liabilities\24204 Deposits Received
AG 05-08-2019 10:21:13
24000 Liabilities\24205 M Chakraborty F7F Letter
AG 11-09-2019 10:15:32
24000 Liabilities\24200 Stat Dues\24210 TDS Payable
AG 16-07-2019 11:54:09
24000 Liabilities\24200 Stat Dues\24212 Tds Challan us 195
AG 17-07-2019 16:14:02
24000 Liabilities\24200 Stat Dues\24213 Tds Challans (other)
AG 17-07-2019 16:14:02
24000 Liabilities\24200 Stat Dues\24220 GST Payable
AG 22-09-2019 20:03:14
24000 Liabilities\24200 Stat Dues\24221 GSTR1_FY2018-19
AG 11-08-2019 16:24:41
24000 Liabilities\24200 Stat Dues\24222 GSTR3B_FY2018-19
AG 11-08-2019 16:24:41
24000 Liabilities\24200 Stat Dues\24223 GST-Challan
AG 22-09-2019 16:04:40
24000 Liabilities\24301 Year on year tax status
KB 12-08-2019 16:50:15
24000 Liabilities\24101 TRADE PAYABLES\24310 TRADE PAYABLES Combined Leadsheet
KB 05-07-2019 21:30:18
24000 Liabilities\24150 PROVISIONS\24400 Other current Liabilities Combined Leadsheet
KB 05-07-2019 21:38:32
25000 Equity\25100 SHARE CAPITAL\25101 Equity - MAP
SR 06-09-2019 12:52:25
25000 Equity\25100 SHARE CAPITAL\25102 Reserves and Surplus-MAP
SR 06-09-2019 12:52:25
25000 Equity\25100 SHARE CAPITAL\25103 Equity Share Capital
SR 20-08-2019 18:11:22
25000 Equity\25100 SHARE CAPITAL\25110 SHARE CAPITAL Combined Leadsheet
KB 05-07-2019 20:23:00
26000 Revenue and expenses\26100 SALE OF SERVICES\26110 COMMISSIONS Combined Leadsheet
KB 05-07-2019 21:32:30
RM 26-08-2019 11:39:43
26000 Revenue and expenses\26200 OTHER INCOME\26205 Sundry balances written off
RM 26-08-2019 12:02:25
26000 Revenue and expenses\26200 OTHER INCOME\26210 INTEREST INCOME Combined Leadsheet
KB 05-07-2019 21:34:28
AG 30-07-2019 11:54:28
26000 Revenue and expenses\26200 OTHER INCOME\26212 Approval Aged Credit supplier -Jun'18
AG 30-07-2019 14:56:46
26000 Revenue and expenses\26200 OTHER INCOME\26213 Approval Aged Supplier- Sept-18
AG 30-07-2019 13:56:42
26000 Revenue and expenses\26200 OTHER INCOME\26214 Approval Aged Credit Supplier-Dec 18
AG 30-07-2019 13:57:56
26000 Revenue and expenses\26200 OTHER INCOME\26215 Approval Aged Credit supplier -Mar'19
AG 30-07-2019 13:58:38
26000 Revenue and expenses\26200 OTHER INCOME\26216 Comm income not returned- Aged Credit Supplier
AG 26-08-2019 15:26:21
26000 Revenue and expenses\26200 OTHER INCOME\26217 FW Aged credit client Mar-19
AG 24-08-2019 09:54:16
26000 Revenue and expenses\26200 OTHER INCOME\26219 Other Income-MAP
AG 11-09-2019 19:04:13
AG 30-07-2019 11:54:28
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26310 SALARIES AND WAGES Combined
Leadsheet
KB 05-07-2019 21:34:43
26000 Revenue and expenses\26600 OTHER EXPENSES\26410 INTEREST EXPENSE ON BORROWINGS Combined
Leadsheet
KB 05-07-2019 21:33:17
26000 Revenue and expenses\26600 OTHER EXPENSES\26601 Operating Expense-MAP
SR 16-09-2019 08:20:00
SR 08-08-2019 13:45:53
SR 19-08-2019 15:02:25
26000 Revenue and expenses\26600 OTHER EXPENSES\26604 Legal and Professional
SR 08-08-2019 15:57:09
SR 04-09-2019 15:42:51
26000 Revenue and expenses\26600 OTHER EXPENSES\26609 Service Charges Credit card
SR 23-08-2019 13:00:36
26000 Revenue and expenses\26600 OTHER EXPENSES\26610 BPO Fee
SR 23-08-2019 11:46:15
SR 28-08-2019 18:34:57
SR 08-09-2019 15:23:43
26000 Revenue and expenses\26600 OTHER EXPENSES\26616 Auditors' Expenses
SR 12-09-2019 18:23:48
26000 Revenue and expenses\26600 OTHER EXPENSES\26630 CSR\26631 CSR FY 2018-19
AG 18-07-2019 15:02:36
26000 Revenue and expenses\26600 OTHER EXPENSES\26630 CSR\26632 Samadhan
AG 02-09-2019 11:30:46
26000 Revenue and expenses\26600 OTHER EXPENSES\26630 CSR\26633 Sarvahitey
AG 02-09-2019 11:30:46
26000 Revenue and expenses\26600 OTHER EXPENSES\26630 CSR\26634 Cuddles
AG 02-09-2019 11:33:26
26000 Revenue and expenses\26600 OTHER EXPENSES\26630 CSR\26635 Mitra Jyoti
AG 02-09-2019 11:35:01
26000 Revenue and expenses\26600 OTHER EXPENSES\26630 CSR\26636 Sofosh
AG 02-09-2019 11:36:08
26000 Revenue and expenses\26600 OTHER EXPENSES\26630 CSR\26637 Charities Aid Foundation
AG 02-09-2019 11:38:52
26000 Revenue and expenses\26600 OTHER EXPENSES\26630 CSR\26638 I am Gurgaon
AG 02-09-2019 12:09:56
27000 Disclosures\27100 Income Tax and Transfer Pricing\27110 Notice AY 2009-10
AG 14-08-2019 10:24:35
27000 Disclosures\27100 Income Tax and Transfer Pricing\27111 IT order AY 2010-11,13.11.14(Income Tax)
AG 14-08-2019 10:24:36
27000 Disclosures\27100 Income Tax and Transfer Pricing\27112 Final Assessment Order 2011-12(Income Tax)
AG 14-08-2019 10:24:36
27000 Disclosures\27100 Income Tax and Transfer Pricing\27113 Notice of Demand AY 2012-13
AG 14-08-2019 10:24:35
27000 Disclosures\27100 Income Tax and Transfer Pricing\27114 Appeal+Demand Notice AY13-14
AG 14-08-2019 10:24:35
27000 Disclosures\27100 Income Tax and Transfer Pricing\27115 Demand NoticeA.Y.14-15
AG 14-08-2019 10:24:36
27000 Disclosures\27100 Income Tax and Transfer Pricing\27116 Challan AY 2015-16
AG 20-08-2019 10:39:48
27000 Disclosures\27100 Income Tax and Transfer Pricing\27117 Ack_CIT(A) AY 2015-16
AG 20-08-2019 11:44:27
27000 Disclosures\27100 Income Tax and Transfer Pricing\27118 Challan A.Y.2014-15
AG 20-08-2019 11:57:46
AG 20-08-2019 11:57:46
AG 20-08-2019 11:57:46
AG 20-08-2019 12:09:55
AG 20-08-2019 12:09:55
AG 20-08-2019 12:09:55
AG 20-08-2019 12:09:55
27000 Disclosures\27200 Service Tax\27210 Order in Original No 74 77 GB 2013 dated April 26 2013 OIO Service Tax
AG 14-08-2019 10:24:36
SM 08-02-2019 11:17:20
28000 Perform procedures on financial statements\28100 Trial balance and financial statements\28102 Opening Trial ticking
AG 11-07-2019 18:32:14
28000 Perform procedures on financial statements\28100 Trial balance and financial statements\28104 Contingent liabilities
AG 12-08-2019 19:30:18
28000 Perform procedures on financial statements\28105 CWT Signed financials 31 March 2018
KB 01-08-2019 10:58:46
30000 Conclude\30100 Subsequent events and subsequently discovered facts\30101 Susbequent Event Checklist
RM 21-09-2019 18:49:09
30000 Conclude\30100 Subsequent events and subsequently discovered facts\30102 Memo on Subsequent Event Review
RM 21-09-2019 18:50:06
30000 Conclude\30600 External communications\30601 Memo on External Confirmations
RM 21-09-2019 18:55:30
SR 19-09-2019 12:29:24
-5.6 The following items have 'Completed & Documented by' signoff on or after the date specified:
None.
-5.7 The following items have 'Reviewed by' signoff on or before the date specified:
-Phase
KB 05-07-2019 21:47:46
KB 05-07-2019 21:47:46
KB 05-07-2019 21:47:46
KB 05-07-2019 21:47:56
KB 05-07-2019 21:48:14
KB 05-07-2019 21:48:14
KB 05-07-2019 21:48:15
KB 05-07-2019 21:48:15
13100 Materiality
KB 05-07-2019 21:48:15
KB 05-07-2019 21:48:15
KB 20-09-2019 22:39:04
KB 20-09-2019 22:39:04
KB 20-09-2019 22:39:04
KB 20-09-2019 22:39:04
-Working Paper
10000 Plan\11100 Assess engagement risk\11100.01 Assess engagement risk
KB 05-07-2019 21:47:46
10000 Plan\11200 Acceptance and continuance decision\11200.08A Consent request letter 2019
KB 05-07-2019 21:47:49
10000 Plan\11200 Acceptance and continuance decision\11200.10A Paid challan_ADT-1
KB 05-07-2019 21:47:52
10000 Plan\11200 Acceptance and continuance decision\11200.12 Independence Confirmations\11200.12A Udayan Bose
KB 20-09-2019 22:39:38
10000 Plan\11200 Acceptance and continuance decision\11200.12 Independence Confirmations\11200.12B Akshita Ramgarhia
KB 20-09-2019 22:39:38
10000 Plan\11200 Acceptance and continuance decision\11200.12 Independence Confirmations\11200.12C Bhawana Chandak
KB 20-09-2019 22:39:38
10000 Plan\11200 Acceptance and continuance decision\11200.12 Independence Confirmations\11200.12D Khushboo Bhatia
KB 20-09-2019 22:39:38
10000 Plan\11200 Acceptance and continuance decision\11200.12 Independence Confirmations\11200.12E Engagement Team
KB 20-09-2019 22:39:38
10000 Plan\11200 Acceptance and continuance decision\11200.01 Threats to independence and safeguards template
KB 05-07-2019 21:47:46
KB 05-07-2019 21:47:46
10000 Plan\11200 Acceptance and continuance decision\11200.03 Documentation on corruption for client retention CWT
KB 05-07-2019 21:47:46
10000 Plan\11200 Acceptance and continuance decision\11200.04 CWT-KYC
KB 05-07-2019 21:47:46
10000 Plan\11200 Acceptance and continuance decision\11200.05 Approved DRMS 2019
KB 05-07-2019 21:47:46
10000 Plan\11200 Acceptance and continuance decision\11200.08 Signed consent letter
KB 05-07-2019 21:47:52
10000 Plan\11200 Acceptance and continuance decision\11200.09 Appointment of Auditors 2019 dated 29 August 2018
KB 05-07-2019 21:47:52
10000 Plan\11200 Acceptance and continuance decision\11200.10 Form ADT-1 uploaded
KB 05-07-2019 21:47:52
RM 03-09-2019 14:22:07
RM 03-09-2019 14:22:07
RM 03-09-2019 14:22:07
RM 03-09-2019 14:22:07
RM 03-09-2019 14:22:07
RM 03-09-2019 14:22:07
10000 Plan\12100 Understand the entity and its environment\12100.12 Overall process Map
KB 05-07-2019 21:48:14
10000 Plan\12100 Understand the entity and its environment\12100.T01 External factors affecting the entity
KB 05-07-2019 21:48:14
10000 Plan\12100 Understand the entity and its environment\12100.T02 Internal factors affecting the entity
KB 05-07-2019 21:48:14
10000 Plan\12100 Understand the entity and its environment\12100.T03 Selection and application of accounting policies and
measurement and review of the entity.
KB 05-07-2019 21:48:14
10000 Plan\12100 Understand the entity and its environment\12100.T04 General Matters
KB 05-07-2019 21:48:14
10000 Plan\12100 Understand the entity and its environment\12100.T05 Understand the entity’s related party relationships and
transactions
KB 05-07-2019 21:48:14
10000 Plan\12100 Understand the entity and its environment\12100.T06 MOA & AOA
KB 05-07-2019 21:48:14
10000 Plan\12100 Understand the entity and its environment\12100.T08 CWT Code of Conduct
KB 05-07-2019 21:48:14
10000 Plan\12100 Understand the entity and its environment\12100.T09 Specimen Signature
KB 05-07-2019 21:48:14
KB 05-07-2019 21:48:14
10000 Plan\12200 Understand internal control\12200.T01 Understand the entity’s control environment
KB 05-07-2019 21:48:14
10000 Plan\12200 Understand internal control\12200.T02 Understand the entity’s risk assessment process
KB 05-07-2019 21:48:14
KB 05-07-2019 21:48:14
10000 Plan\12200 Understand internal control\12200.T04 Understand the financial reporting process
KB 05-07-2019 21:48:14
10000 Plan\12200 Understand internal control\12200.T05 Approval Matrix_India
KB 05-07-2019 21:48:15
10000 Plan\12200 Understand internal control\12200.T06 Human Resource Policies
KB 05-07-2019 21:48:15
10000 Plan\12200 Understand internal control\12200A Risk Control Matrices provided by the entity
KB 05-07-2019 21:48:15
10000 Plan\12300 Perform inquiries regarding fraud and error\12300.T02 Perform fraud inquiries - Consolidated inquiries
KB 05-07-2019 21:48:15
KB 05-07-2019 21:48:15
testing
KB 20-09-2019 22:34:14
10000 Plan\13300 Assess risks and plan audit responses\13315 Trade Receivables\13304.5 Emerson knock off details
KB 20-09-2019 22:34:14
10000 Plan\13300 Assess risks and plan audit responses\13315 Trade Receivables\13304.6 Emerson 16 to 27. January.2019
KB 20-09-2019 22:34:14
10000 Plan\13300 Assess risks and plan audit responses\13315 Trade Receivables\13304.7 Walkthrough Template
KB 20-09-2019 22:34:14
10000 Plan\13300 Assess risks and plan audit responses\13315 Trade Receivables\13304.8 Control Testing template
KB 20-09-2019 22:34:14
10000 Plan\13300 Assess risks and plan audit responses\13315 Trade Receivables\13304.9 Receipt issuance Emerson
KB 20-09-2019 22:34:14
10000 Plan\13300 Assess risks and plan audit responses\13315 Trade Receivables\13304.11 Emerson Follow Up Mail
KB 20-09-2019 22:34:14
10000 Plan\13300 Assess risks and plan audit responses\13315 Trade Receivables\13304.12 Reply from Emerson
KB 20-09-2019 22:34:15
10000 Plan\13300 Assess risks and plan audit responses\13315 Trade Receivables\13304.13 Provision approval Jan 2019
KB 20-09-2019 22:34:15
10000 Plan\13300 Assess risks and plan audit responses\13310 Fixed Asset\13310.A RCM
KB 20-09-2019 22:34:03
10000 Plan\13300 Assess risks and plan audit responses\13310 Fixed Asset\13310.B Fixed Assets ROMM
KB 20-09-2019 22:34:04
KB 20-09-2019 22:34:04
10000 Plan\13300 Assess risks and plan audit responses\13316 Payroll\13316.2A Appointment Letter
KB 20-09-2019 22:34:20
10000 Plan\13300 Assess risks and plan audit responses\13316 Payroll\13316.2B Reference for Prashant
KB 20-09-2019 22:34:20
10000 Plan\13300 Assess risks and plan audit responses\13316 Payroll\13316.2C Interview Assement
KB 20-09-2019 22:34:20
10000 Plan\13300 Assess risks and plan audit responses\13316 Payroll\13316.2D Letter of Resignation
KB 20-09-2019 22:34:20
10000 Plan\13300 Assess risks and plan audit responses\13316 Payroll\13316.2E Full & Final Settlement
KB 20-09-2019 22:34:20
10000 Plan\13300 Assess risks and plan audit responses\13316 Payroll\13316.2F No dues clearance
KB 20-09-2019 22:34:20
10000 Plan\13300 Assess risks and plan audit responses\13316 Payroll\13316.2G Mail received from HR for posting entry in
TravCom
KB 20-09-2019 22:34:20
10000 Plan\13300 Assess risks and plan audit responses\13316 Payroll\13316.2H D&I documentation
KB 20-09-2019 22:34:20
10000 Plan\13300 Assess risks and plan audit responses\13316 Payroll\13316.2I Statutory Payment Schedule - January 2019
KB 20-09-2019 22:34:20
10000 Plan\13300 Assess risks and plan audit responses\13316 Payroll\13316.2J January 2019 Input Mail
KB 20-09-2019 22:34:20
10000 Plan\13300 Assess risks and plan audit responses\13316 Payroll\13316.2K Background Report Prashant Srivastava 23
August 2019_P-FADVC492 pdf
KB 20-09-2019 22:34:20
KB 20-09-2019 22:34:20
KB 20-09-2019 22:34:20
10000 Plan\13300 Assess risks and plan audit responses\13316 Payroll\13316.3 Control testing template
KB 20-09-2019 22:34:20
10000 Plan\13300 Assess risks and plan audit responses\13317 Other Expenses\13317.4A Invoice
KB 20-09-2019 22:34:28
10000 Plan\13300 Assess risks and plan audit responses\13317 Other Expenses\13317.1 Expenses ROMM
KB 20-09-2019 22:34:28
KB 20-09-2019 22:34:28
10000 Plan\13300 Assess risks and plan audit responses\13317 Other Expenses\13317.3 Voucher
KB 20-09-2019 22:34:28
10000 Plan\13300 Assess risks and plan audit responses\13317 Other Expenses\13317.4 Payment Voucher
KB 20-09-2019 22:34:28
10000 Plan\13300 Assess risks and plan audit responses\13320 Treasury\13327A FDRs Request
KB 20-09-2019 22:34:08
10000 Plan\13400 Assign engagement teams\13400.T01 Engagement team and auditor s experts selection (10-2015)
KB 20-09-2019 22:39:04
10000 Plan\13400 Assign engagement teams\13400.T02 Meeting with the information technology specialist
KB 20-09-2019 22:39:04
10000 Plan\13500 Hold engagement team discussions\13500.T01 Engagement team discussions template
KB 20-09-2019 22:39:04
EMS links (03-2016)
KB 20-09-2019 22:39:04
15000 Business Process\15010 Understanding the order to cash cycle\15010.1 Process naratives\15010.1.b BSP PARTIAL CN
POSTING
KB 20-09-2019 22:39:54
15000 Business Process\15010 Understanding the order to cash cycle\15010.1 Process naratives\15010.1.c CAR SOP AA
KB 20-09-2019 22:39:54
15000 Business Process\15010 Understanding the order to cash cycle\15010.1 Process naratives\15010.1.d Credit card
application SOP (VISA & Master and Diners)
KB 20-09-2019 22:39:54
15000 Business Process\15010 Understanding the order to cash cycle\15010.1 Process naratives\15010.1.e HOTEL SOP
KB 20-09-2019 22:39:54
15000 Business Process\15010 Understanding the order to cash cycle\15010.1 Process naratives\15010.1.f Insurance SOP
KB 20-09-2019 22:39:54
15000 Business Process\15010 Understanding the order to cash cycle\15010.1 Process naratives\15010.1.g LCC
EXTRACTION
KB 20-09-2019 22:39:54
15000 Business Process\15010 Understanding the order to cash cycle\15010.1 Process naratives\15010.1.h LCC FULL CN
Posting
KB 20-09-2019 22:39:54
15000 Business Process\15010 Understanding the order to cash cycle\15010.1 Process naratives\15010.1.i LCC PARTIAL CN
POSTING
KB 20-09-2019 22:39:54
15000 Business Process\15010 Understanding the order to cash cycle\15010.1 Process naratives\15010.1.j BSP Full
KB 20-09-2019 22:39:54
15000 Business Process\15010 Understanding the order to cash cycle\15010.1 Process naratives\15010.1k AMEX BANK
RECEIPT ENTRY 27102017SOP
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15000 Business Process\15010 Understanding the order to cash cycle\15010.1 Process naratives\15010.1l AMEX BANK
RECEIPT ENTRY SOP
KB 20-09-2019 22:39:54
KB 20-09-2019 22:39:55
template
KB 20-09-2019 22:39:55
15000 Business Process\15010 Understanding the order to cash cycle\15010.1 Process naratives\15010.2E Posting Process
KB 20-09-2019 22:39:55
15000 Business Process\15010 Understanding the order to cash cycle\15010.1 Process naratives\15010.2f Billing Process
Flowchart
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KB 20-09-2019 22:39:55
15000 Business Process\15010 Understanding the order to cash cycle\15010.1 Process naratives\15010.2 Process Narrative-
Revenue
KB 20-09-2019 22:39:55
15000 Business Process\15010 Understanding the order to cash cycle\15010.1 Process naratives\15010.13 AMEX BTA Upload
KB 20-09-2019 22:39:54
15000 Business Process\15010 Understanding the order to cash cycle\15010.1 Process naratives\15010.14 AMEX BTA
Upload27102017
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15000 Business Process\15010 Understanding the order to cash cycle\15010.1 Process naratives\15010.15 Balance Sheet
Reconciliation_SOP.
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15000 Business Process\15010 Understanding the order to cash cycle\15010.1 Process naratives\15010.16 BSP Full
KB 20-09-2019 22:39:54
15000 Business Process\15010 Understanding the order to cash cycle\15010.1 Process naratives\15010.17 BSP PARTIAL CN
POSTING
KB 20-09-2019 22:39:54
15000 Business Process\15010 Understanding the order to cash cycle\15010.1 Process naratives\15010.18 CANX2
KB 20-09-2019 22:39:54
CHARGE BACK AND REJECT MONITORING SOP
KB 20-09-2019 22:39:54
KNOCKING OFF HDFC AMEX (BRANCH WISE)
KB 20-09-2019 22:39:54
15000 Business Process\15010 Understanding the order to cash cycle\15010.1 Process naratives\15010.21 EDC DECLINED
PROCESS SOP
KB 20-09-2019 22:39:54
15000 Business Process\15010 Understanding the order to cash cycle\15010.1 Process naratives\15010.22 E-invoice
monitoring
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15000 Business Process\15010 Understanding the order to cash cycle\15010.1 Process naratives\15010.23 HDFC & CITI Card
Reconciliation_SOP
KB 20-09-2019 22:39:54
15000 Business Process\15010 Understanding the order to cash cycle\15010.1 Process naratives\15010.24 Knocking off
KB 20-09-2019 22:39:54
15000 Business Process\15010 Understanding the order to cash cycle\15010.1 Process naratives\15010.25 Manual
Invoices_SOP.
KB 20-09-2019 22:39:55
15000 Business Process\15010 Understanding the order to cash cycle\15010.1 Process naratives\15010.26 Non Trade Invocie
processing (PSI,Marketing)
KB 20-09-2019 22:39:55
15000 Business Process\15010 Understanding the order to cash cycle\15010.1 Process naratives\15010.27 RAIL SOP
KB 20-09-2019 22:39:55
15000 Business Process\15010 Understanding the order to cash cycle\15010.1 Process naratives\15010.30 Reports -Final
KB 20-09-2019 22:39:55
15000 Business Process\15010.4 Fixed Asset\15040.1 Fixed Assets Process Narratives-PBE
KB 20-09-2019 22:40:21
15000 Business Process\15010.4 Fixed Asset\15040.2 Walkthrough- Fixed Assets
KB 20-09-2019 22:40:21
15000 Business Process\15010.5 Treasury\15050.1 Process Narratives\15050.1a Fixed Deposit Request
KB 20-09-2019 22:40:31
15000 Business Process\15010.5 Treasury\15050.1 Process Narratives\15050.1b Bank Reconciliations
KB 20-09-2019 22:40:31
15000 Business Process\15010.5 Treasury\15050.1 Process Narratives\15050.1c Treasury Report
KB 20-09-2019 22:40:31
15000 Business Process\15010.5 Treasury\15050.2 Walkthrough
KB 20-09-2019 22:40:32
15000 Business Process\15120 Payroll\15060.01A ROMM Import Template New
KB 20-09-2019 22:43:23
15000 Business Process\15120 Payroll\15060.02A ADP SPM Process Documentation
KB 20-09-2019 22:43:23
15000 Business Process\15120 Payroll\15060.03.1 Appointment Letter
KB 20-09-2019 22:43:23
15000 Business Process\15120 Payroll\15060.03.2 Letter of Resignation
KB 20-09-2019 22:43:23
15000 Business Process\15120 Payroll\15060.03.3 Full & Final Settlement
KB 20-09-2019 22:43:24
15000 Business Process\15120 Payroll\15060.03.4 No dues clearance
KB 20-09-2019 22:43:24
15000 Business Process\15120 Payroll\15060.01 Understanding of Payroll Cycle
KB 20-09-2019 22:43:23
15000 Business Process\15120 Payroll\15060.02 Walkthrough - Payroll
KB 20-09-2019 22:43:23
15000 Business Process\15120 Payroll\15060.03 Payroll Voucher SOP
KB 20-09-2019 22:43:23
15000 Business Process\15130 Other Expenses\15070.1 SOP - Other Expenses
KB 20-09-2019 22:43:28
15000 Business Process\15130 Other Expenses\15070.2 Walkthrough Expense
KB 20-09-2019 22:43:28
15000 Business Process\15130 Other Expenses\15070.3 Invoice
KB 20-09-2019 22:43:28
15000 Business Process\15130 Other Expenses\15070.4 Voucher
KB 20-09-2019 22:43:28
15000 Business Process\15130 Other Expenses\15070.5 Payment Voucher
KB 20-09-2019 22:43:28
15000 Business Process\15130 Other Expenses\15070.6 Approval mail
KB 20-09-2019 22:43:28
15000 Business Process\15110 ELC\15110.1 Entity Level Controls Testing
KB 20-09-2019 22:40:39
15000 Business Process\15110 ELC\15110.2 Anti Bribery Policy
KB 20-09-2019 22:40:39
15000 Business Process\15110 ELC\15110.3 Business code- employees
KB 20-09-2019 22:40:39
15000 Business Process\15110 ELC\15110.4 Employee exit checklist
KB 20-09-2019 22:40:39
15000 Business Process\15110 ELC\15110.5 Induction presentation for New Hires
KB 20-09-2019 22:40:39
15000 Business Process\15110 ELC\15110.6 Overview of the Company given to New Hires
KB 20-09-2019 22:40:39
15000 Business Process\15110 ELC\15110.7 Final On Boarding Training Report - OB Batch#96
KB 20-09-2019 22:40:39
15000 Business Process\15110 ELC\15110.8 Internal audit report summary
KB 20-09-2019 22:40:39
15000 Business Process\15110 ELC\15110.9 MIS Reporting Jan 19
KB 20-09-2019 22:40:39
15000 Business Process\15110 ELC\15110.10 Authority Matrix
KB 20-09-2019 22:40:39
22000 Other audit programs\22000.1 Form ADT-1 Signed
RM 03-09-2019 14:16:40
22000 Other audit programs\22000.2 Form AOC4-XBRL
RM 03-09-2019 14:16:40
22000 Other audit programs\22000.3 Form_CHG-4_CWT_signed
RM 03-09-2019 14:16:40
22000 Other audit programs\22000.4 Form_DIR-12_jessica signed
RM 03-09-2019 14:16:40
22000 Other audit programs\22000.5 Form_DIR-12_Regularization
RM 03-09-2019 14:16:40
RM 03-09-2019 14:16:40
RM 03-09-2019 14:16:40
22000 Other audit programs\22000.8 Payment Challan ADT1
RM 03-09-2019 14:16:40
22000 Other audit programs\22000.9 Certificate CHG-4
RM 03-09-2019 14:16:40
22000 Other audit programs\22000.10 Challan MGT 14
RM 03-09-2019 14:16:40
23000 Assets\23100 CASH AND CASH EQUIVALENTS\23120 Cash in Hand\23128A Challan CHG-4
KB 17-09-2019 19:58:05
23000 Assets\23100 CASH AND CASH EQUIVALENTS\23130 Bank\23137A HDFC Bank Confirmation
KB 17-09-2019 20:21:59
23000 Assets\23100 CASH AND CASH EQUIVALENTS\23130 Bank\23137B Initial Proof Of Dispatch
KB 17-09-2019 20:24:03
23000 Assets\23100 CASH AND CASH EQUIVALENTS\23130 Bank\23137C Axis Bank Cnnfirmation
KB 17-09-2019 20:14:34
KB 18-09-2019 18:23:01
KB 18-09-2019 17:39:21
KB 18-09-2019 17:59:54
KB 18-09-2019 18:23:16
23000 Assets\23600 FIXED ASSETS\23620 PV Reports\23620A BLR Non IT
KB 18-09-2019 17:53:37
23000 Assets\23600 FIXED ASSETS\23620 PV Reports\23620B Chennai Non IT
KB 18-09-2019 17:53:37
23000 Assets\23600 FIXED ASSETS\23620 PV Reports\23620M Assets witrh Employees
KB 18-09-2019 17:55:38
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.4A Payroll master file (CTC master)-PBE
KB 16-08-2019 14:08:51
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.7A PF Challans 2017-18
KB 13-08-2019 22:10:29
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.7B PF Challans 2018-19
KB 13-08-2019 21:35:13
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.8A LWF Challans
KB 16-08-2019 10:36:44
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.9A Ex gratia samples
KB 16-08-2019 10:59:13
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.11A Retention Bonus Letters
KB 13-08-2019 22:40:23
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.14A Package insurance policy
KB 16-08-2019 11:28:59
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.14B GMC policy 18-19
KB 16-08-2019 11:39:26
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.14C GPA policy 18-19
KB 16-08-2019 11:41:25
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.14D RE CD Balance amount required to
process endorsement (158 KB)
KB 16-08-2019 11:44:15
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.14E RE Group Medical Insurance - Addition
Correction Deletion as of 21 M... (176 KB)
KB 16-08-2019 11:44:07
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.22A Rinky-Intership Agreement
KB 16-08-2019 12:02:02
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.22B Rupali-Internship Agreement
KB 16-08-2019 12:02:02
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.22C Vibha-Internship Agreement
KB 16-08-2019 12:02:02
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.23A Prof Tax challans FY 2018-19
KB 13-08-2019 23:22:59
KB 16-08-2019 14:05:34
26000 Revenue and expenses\26400 EMPLOYEE BENEFITS EXPENSE\26400.02 Consolidated salary register(March 19) &
Payment tracing from bank
KB 16-08-2019 14:07:52
KB 16-08-2019 14:18:15
KB 16-08-2019 14:22:42
KB 13-08-2019 22:07:16
KB 16-08-2019 10:36:49
KB 16-08-2019 10:36:45
KB 13-08-2019 22:40:21
KB 16-08-2019 11:44:04
KB 16-08-2019 13:35:42
KB 16-08-2019 13:49:21
KB 16-08-2019 13:08:06
KB 16-08-2019 12:35:28
KB 16-08-2019 11:59:07
KB 13-08-2019 23:23:00
KB 16-08-2019 11:57:18
RM 04-09-2019 15:28:09
26000 Revenue and expenses\26600 OTHER EXPENSES\26604A External Staff Cost
RM 03-09-2019 14:13:29
26000 Revenue and expenses\26600 OTHER EXPENSES\26604B Retainership Agreements
RM 03-09-2019 14:13:29
26000 Revenue and expenses\26600 OTHER EXPENSES\26604C Legal and Professional Agreeements
RM 03-09-2019 14:13:29
26000 Revenue and expenses\26600 OTHER EXPENSES\26614 Rent\26614.1A Lease Deed Mumbai Updated 2019
RM 03-09-2019 14:13:57
26000 Revenue and expenses\26600 OTHER EXPENSES\26614 Rent\26614.4A Chennai New Lease Deed
RM 03-09-2019 14:13:57
26000 Revenue and expenses\26600 OTHER EXPENSES\26614 Rent\26614.6A Anita Prasad Renewed Agreement
RM 03-09-2019 14:13:57
RM 03-09-2019 14:13:58
RM 03-09-2019 14:13:58
RM 03-09-2019 14:13:58
RM 03-09-2019 14:13:58
RM 03-09-2019 14:13:58
RM 03-09-2019 14:13:59
26000 Revenue and expenses\26600 OTHER EXPENSES\26614 Rent\26614.1 Mumbai Lease Deed
RM 03-09-2019 14:13:57
26000 Revenue and expenses\26600 OTHER EXPENSES\26614 Rent\26614.2 Hyderabad Lease Deed_Cyber Towers
RM 03-09-2019 14:13:57
26000 Revenue and expenses\26600 OTHER EXPENSES\26614 Rent\26614.3 Chennai Original Lease Deed
RM 03-09-2019 14:13:57
26000 Revenue and expenses\26600 OTHER EXPENSES\26614 Rent\26614.4 Chennai-Renewed Agreement
RM 03-09-2019 14:13:57
26000 Revenue and expenses\26600 OTHER EXPENSES\26614 Rent\26614.5 Delhi-Original Lease Deed
RM 03-09-2019 14:13:57
26000 Revenue and expenses\26600 OTHER EXPENSES\26614 Rent\26614.6 Delhi-Renewed Agreement
RM 03-09-2019 14:13:57
26000 Revenue and expenses\26600 OTHER EXPENSES\26614 Rent\26614.7 GGN Lease Deed-Centrum Plaza Level 1
Basement
RM 03-09-2019 14:13:57
26000 Revenue and expenses\26600 OTHER EXPENSES\26614 Rent\26614.8 GGN Original Lease Deed- Centrum Plaza Flat
117
RM 03-09-2019 14:13:58
26000 Revenue and expenses\26600 OTHER EXPENSES\26614 Rent\26614.9 GGN Addendum 1 Lease Deed Centrum Plaza
Flat 117
RM 03-09-2019 14:13:58
26000 Revenue and expenses\26600 OTHER EXPENSES\26614 Rent\26614.10 GGN Original Lease Deed- Centrum Plaza
Flat 118
RM 03-09-2019 14:13:58
Plaza Flat 118
RM 03-09-2019 14:13:58
Plaza 1st Floor
RM 03-09-2019 14:13:58
26000 Revenue and expenses\26600 OTHER EXPENSES\26614 Rent\26614.13 GGN Renewed Lease Deed Centrum Plaza
1st Floor
RM 03-09-2019 14:13:58
26000 Revenue and expenses\26600 OTHER EXPENSES\26614 Rent\26614.14 Pune Lease Deed- Sai Construction Pvt. Ltd.
RM 03-09-2019 14:13:58
26000 Revenue and expenses\26600 OTHER EXPENSES\26614 Rent\26614.15 Bangalore Lease Deed
RM 03-09-2019 14:13:58
26000 Revenue and expenses\26600 OTHER EXPENSES\26614 Rent\26614.16 GGN Original Lease Deed Ground Floor, A-4
Centrum Plaza
RM 03-09-2019 14:13:58
Centrum Plaza
RM 03-09-2019 14:13:58
Centrum Plaza
RM 03-09-2019 14:13:58
26000 Revenue and expenses\26600 OTHER EXPENSES\26614 Rent\26614.19 GGN Original Lease Deed Ground Floor, F
Centrum Plaza
RM 03-09-2019 14:13:58
Plaza
RM 03-09-2019 14:13:58
Plaza
RM 03-09-2019 14:13:58
26000 Revenue and expenses\26600 OTHER EXPENSES\26614 Rent\26614.22 GGN Original Lease Deed Ground Floor, E
Centrum Plaza
RM 03-09-2019 14:13:58
Plaza
RM 03-09-2019 14:13:58
Plaza
RM 03-09-2019 14:13:58
26000 Revenue and expenses\26600 OTHER EXPENSES\26614 Rent\26614.25 GGN Original Lease Deed Flat 523 5th Floor
Centrum Plaza
RM 03-09-2019 14:13:58
Plaza
RM 03-09-2019 14:13:58
Plaza
RM 03-09-2019 14:13:58
26000 Revenue and expenses\26600 OTHER EXPENSES\26614 Rent\26614.28 GGN Orginal Lease Deed Flat 520 5th Floor
Centrum Plaza
RM 03-09-2019 14:13:58
Centrum Plaza
RM 03-09-2019 14:13:58
Centrum Plaza
RM 03-09-2019 14:13:58
Centrum Plaza
RM 03-09-2019 14:13:58
Centrum Plaza
RM 03-09-2019 14:13:58
Centrum Plaza
RM 03-09-2019 14:13:58
Centrum Plaza
RM 03-09-2019 14:13:58
Centrum Plaza
RM 03-09-2019 14:13:58
Centrum Plaza
RM 03-09-2019 14:13:58
Centrum Plaza
RM 03-09-2019 14:13:58
Centrum Plaza
RM 03-09-2019 14:13:58
Centrum Plaza
RM 03-09-2019 14:13:58
Centrum Plaza
RM 03-09-2019 14:13:58
Centrum Plaza
RM 03-09-2019 14:13:58
Centrum Plaza
RM 03-09-2019 14:13:58
Centrum Plaza
RM 03-09-2019 14:13:58
Centrum Plaza
RM 03-09-2019 14:13:58
Centrum Plaza
RM 03-09-2019 14:13:58
26000 Revenue and expenses\26600 OTHER EXPENSES\26614 Rent\26614.46 GGN Original Lease Deed Flat 524, 5th Floor,
Centrum Plaza
RM 03-09-2019 14:13:59
Centrum Plaza
RM 03-09-2019 14:13:59
Centrum Plaza
RM 03-09-2019 14:13:59
26000 Revenue and expenses\26600 OTHER EXPENSES\26614 Rent\26614.49 New Agreement Entered in April 2018- Lease
Committment Purpose
RM 03-09-2019 14:13:59
26000 Revenue and expenses\26600 OTHER EXPENSES\26614 Rent\26614.50 Raghubir Singh Agreement March 2019
RM 03-09-2019 14:13:59
26000 Revenue and expenses\26600 OTHER EXPENSES\26614 Rent\26614.51 Rajender Singh Agreement
RM 03-09-2019 14:13:59
RM 03-09-2019 14:13:40
Scaling
KB 05-07-2019 21:47:46
10000 Plan\11300 Agree the terms of audit engagement\11301 Draft Engagement letter
KB 05-07-2019 21:47:56
10000 Plan\11300 Agree the terms of audit engagement\11302 Signed Engagement Letter ICFR
KB 05-07-2019 21:47:56
10000 Plan\11300 Agree the terms of audit engagement\11303 Signed Engagement Letter
KB 05-07-2019 21:47:56
10000 Plan\13100 Materiality\13103 Materiality
KB 05-07-2019 21:48:15
KB 05-07-2019 21:48:15
KB 01-04-2019 13:10:08
KB 01-04-2019 14:07:55
KB 20-09-2019 22:34:07
10000 Plan\13300 Assess risks and plan audit responses\13320 Treasury\13322 BRS of Aug
KB 20-09-2019 22:34:07
10000 Plan\13300 Assess risks and plan audit responses\13320 Treasury\13323 FD Register
KB 20-09-2019 22:34:07
10000 Plan\13300 Assess risks and plan audit responses\13320 Treasury\13324 RE BNP Paribas _FD rates for CWT
KB 20-09-2019 22:34:08
10000 Plan\13300 Assess risks and plan audit responses\13320 Treasury\13325 FD Closure Advice
KB 20-09-2019 22:34:08
10000 Plan\13300 Assess risks and plan audit responses\13320 Treasury\13326 Travcomm Entry
KB 20-09-2019 22:34:08
10000 Plan\13300 Assess risks and plan audit responses\13320 Treasury\13327 FD Certificate
KB 20-09-2019 22:34:08
10000 Plan\13300 Assess risks and plan audit responses\13320 Treasury\13328 Cash Certificate
KB 20-09-2019 22:34:08
10000 Plan\13300 Assess risks and plan audit responses\13320 Treasury\13329 Control testing template- Treasury
KB 20-09-2019 22:34:08
10000 Plan\13300 Assess risks and plan audit responses\13330 P2P\13332 Payment approval
KB 20-09-2019 22:39:17
10000 Plan\13300 Assess risks and plan audit responses\13330 P2P\13333 Vendor Payment
KB 20-09-2019 22:39:17
10000 Plan\13300 Assess risks and plan audit responses\13330 P2P\13334 BSP Recon
KB 20-09-2019 22:39:17
10000 Plan\14100 Manage the engagement\14101 CWT - Client Participation Schedule
KB 20-09-2019 22:39:04
10000 Plan\14100 Manage the engagement\14102 Draft CWT budget 2019
KB 20-09-2019 22:39:04
15000 Business Process\15040 P2P\15041 Walkthrough-Payables
KB 20-09-2019 22:41:55
15000 Business Process\15040 P2P\15042 LCC payment approval and voucher
KB 20-09-2019 22:41:55
15000 Business Process\15040 P2P\15044 Vendor Creation
KB 20-09-2019 22:41:55
KB 17-09-2019 19:56:44
23000 Assets\23100 CASH AND CASH EQUIVALENTS\23120 Cash in Hand\23122 Cash count supportings- Gurgaon
KB 17-09-2019 19:39:03
23000 Assets\23100 CASH AND CASH EQUIVALENTS\23120 Cash in Hand\23126 Cash count- Pune
KB 17-09-2019 19:39:46
23000 Assets\23100 CASH AND CASH EQUIVALENTS\23120 Cash in Hand\23127 Cash Count- Mumbai
KB 17-09-2019 19:40:54
23000 Assets\23100 CASH AND CASH EQUIVALENTS\23120 Cash in Hand\23128 CWT Form_CHG-4
KB 17-09-2019 19:57:53
23000 Assets\23100 CASH AND CASH EQUIVALENTS\23120 Cash in Hand\23129 Cash GL subsequent
KB 17-09-2019 19:58:25
KB 17-09-2019 20:09:48
KB 17-09-2019 20:14:44
KB 17-09-2019 20:23:42
KB 17-09-2019 20:21:39
KB 18-09-2019 14:33:39
KB 18-09-2019 14:37:43
23000 Assets\23100 CASH AND CASH EQUIVALENTS\23130 Bank\23137 Confirmations BNP Paribas Bank
KB 18-09-2019 14:39:26
KB 18-09-2019 14:43:34
23000 Assets\23100 CASH AND CASH EQUIVALENTS\23140 Fixed Deposits\23141 Fixed Deposit testing
KB 18-09-2019 16:25:15
KB 18-09-2019 16:22:16
KB 18-09-2019 16:22:16
KB 18-09-2019 16:22:16
KB 18-09-2019 16:22:16
23000 Assets\23100 CASH AND CASH EQUIVALENTS\23140 Fixed Deposits\23146 Interest Accrual Certificate
KB 18-09-2019 16:23:39
KB 18-09-2019 15:23:46
KB 18-09-2019 15:28:31
KB 18-09-2019 15:29:47
KB 18-09-2019 15:34:33
RM 24-08-2019 14:38:38
KB 18-09-2019 18:30:40
KB 18-09-2019 19:01:07
KB 18-09-2019 19:06:36
KB 18-09-2019 19:10:02
KB 18-09-2019 19:32:44
RM 23-08-2019 12:50:02
RM 03-09-2019 14:13:21
RM 03-09-2019 14:13:24
-5.8 The following items have 'Reviewed by' signoff on or after the date specified:
None.
-6. Trial Balance
-6.1 The following Trial Balances contain columns that do not balance:
-Working Paper
2018-19 Detail
Adjusted Detail
Final Detail
2018-19 Note Lines
Adjusted Note Lines
Final Note Lines
2018-19 FS Lines
Adjusted FS Lines
Final FS Lines
2018-19 FS Sub-Classes
Adjusted FS Sub-Classes
Final FS Sub-Classes
2018-19 Classes
Adjusted Classes
Final Classes
-6.2 The following lowest level Engagement ABCOTDs are not mapped to any Trial Balance Accounts:
None.
-6.3 The following Trial Balance Accounts are not mapped to any Engagement Accounts:
None.
-6.4 The following Trial Balances contain ungrouped accounts:
None.
-6.5 The following applied translation rates do not have a value:
None.
-6.6 A difference account has not been specified for the following translation rates:
None.
-6.7 The following Trial Balances contain unposted journal entries:
None.
-6.8 The following Trial Balances have rounding factors that are not the same between comparative periods:
None.
-6.9 The following Trial Balances do not have a rounding difference account assigned:
None.
-6.10 The following Consolidated Trial Balances are missing source Trial Balances:
None.
-6.11 The following Trial Balances contain links that are out of date:
None.
-7. Working Paper & Engagement Items
-The following Working Papers are invalid. They should be deleted and purged from the engagement file:
None.
-The following Working Papers are extremely large and may prevent certain actions such as Archive, Create new or Carryforward from an
existing engagement. Please refer to Help File for further details:
None.
-7.1 The following items contain open Review Notes:
-Working Paper
Update Independence confirmation
Please provide the workpaper reference for the board meeting minutes
Please complete for the AGM meeting minutes. Also please complete for Board meeting minutes
GST registration no. needs to be updated. Total no. of employees as on 31-01-2019 needs to be asked from Saurabh.
Internal audit report refernce needs to be updated.
Amount for PBT and Net assets or equity need to be updated based on draft financials.
EMS links (03-2016)
Dates needs to be updated after disussion with Khushboo Bhatia.
Rate of GST is needs to be amended by Khushboo and replication of service tax by GST, wherever coming in the file.
march -19 supreme cout notification impact not takne .
for stat due . please chek there shouldb b no difference for Tixigo we need to prepare a consol work paper where we can
show the amounts taken for tixigo and map the same with signed financials. .
how did we arrive at min wages per act
discuss the walk with me
security deposit existence in CY
Scaling
update this
----- Response: [KB; 19-Mar-19] -
Current period figures of PBT/ EBITDA/ Operating cash flows and etc. need to be filled based on draft financials.
Memo on impairment to be prepared
Please make YoY comparison showing change in percentage.
We need to explain what these graphs are depicting and conclude them
Chck the reference.
TBD
March'19 figures to be updated instead of Jan'19 as & when details will be received
All analysis tabs needs to be updated with March'19 figures instead of Jan'19 as & when the details will receive
Please update the movement in Profit and loss account .
----- Response: [SR; 23-08-2019] - Will be done at the year end
Please enter demerger impact also. Update this
What is this othe provision. ?? How you verified this amount
-7.2 The following items contain cleared Review Notes:
-Working Paper
balance confrmation
Deletions - we have no supportings for assets transferred to employee.
Check once that we do have remaining useful lifes where we hv claimed dep.
why one sample?
what prepared by? reviewed ?
what supportings we have checked to ensure that asset has been sold.
no such tab
in pv report there are certain cases wich states that asset not available - to be written off.? what we have done with those cases
?
where is the invoice date ?
REFERENCE FOR PAYSHEET
----- Response: [RM; 8/19/2019] - Done
----- Response: [RM; 8/19/2019] - Done
why we are writing this? Simply write that opneing has been verified from last year audited schedule.
----- Response: [RM; 8/19/2019] - Done
when did this transfer took place - mention the month ?
----- Response: [RM; 8/19/2019] - Done
where is the tab = final headcount ?
----- Response: [RM; 8/19/2019] - Updated
there is no tab - list of joinees.
from where we have taken the PM ? did u check this?
PM
----- Response: [RM; 8/19/2019] - Done
SAMPLING APPROACH ?
----- Response: [RM; 8/19/2019] - Done
Check the complete w.p Date of resignation 2017?? Testing not done.
----- Response: [RM; 8/20/2019] - testing done
Put the tickmak for difference .
----- Response: [RM; 8/19/2019] - Done
do we need to record the liability in books?
---- Liability to be recorded for 1116 , AJE passed for the same
write the brief and put the tickmarks what we are doing here. Also why we have mentioned such details ? this must be covered
in last year file??
----- Response: [RM; 8/19/2019] - Covered in last year file. inserted this tab here to verify the payment tracking from ledger .
in all the cases pls write audit for the year ended 31-march-19
----- Response: [RM; 8/30/2019] - Done
did we verify the interest challan?
----- Response: [RM; 8/30/2019] - Yes verified, computed the interest accordingly.
show proper cal for interest on PF and also map it with the challan details.
----- Response: [RM; 8/30/2019] - Done , Refer Tab PF Interest calculation
link the DLIS number with schedule.
----- Response: [RM; 8/30/2019] - Done
PF act- rules - discuss with pankaj Refer pdf file attached .
----- Response: [RM; 8/30/2019] - Done recomputation based on present rates only
check this from the act this is not updates ?
----- Response: [RM; 8/19/2019] - This is updated only..
We have DD in these cases ? why we have wrtten online payments?? check the complete work paper .
----- Response: [RM; 8/29/2019] - DD was there but DD does not encashed
write the reason fr differences .
----- Response: [RM; 8/29/2019] - Done
where we have done the comptutation?
----- Response: [RM; 8/29/2019] - Done , refer tab computation
update this appropriately.
----- Response: [RM; 8/29/2019] - Done
revisit this
----- Response: [RM; 8/28/2019] - Paid exgratia amount , verified through mail .
samples selection method?? Sample extraction?
----- Response: [RM; 8/28/2019] - Testing done 100 percent
brief abt the joing bonus ? their policy ? Did we check the amount computation?
----- Response: [RM; 8/28/2019] - No policy for joining bonus , it is negotiation tool.
no ssupportings for Menon and Geeta Jain.
----- Response: [RM; 8/28/2019] - supporting for menon is in workpaper 26400.9A and for Geeta jain. Instruction shared in
share drive by Global team and payment made through that instruction.
whether its gunjan gupta/ sharma ?
----- Response: [RM; 8/28/2019] - Both same
write the reason for ex gratia /
----- Response: [RM; 8/28/2019] - Written in write up tab
did we check whether these employee has covered 1 year subsequent on receiving letter??
----- Response: [RM; 9/4/2019] - These employees are on roll as on Sept 2019.
done write such reason.. pls discuss.
take opening balance certificate from me and put the tickmark accrodingly in order to substantiate the number,
write the understanding for retnetion bonus payment policy so that we can chek the accrual concept .
----- Response: [RM; 8/28/2019] - Done
link the number with register..tickmarks ?
----- Response: [RM; 8/28/2019] - Done
to my understanding these are advance/deposits in nature . check with the client for classifcation,.
----- Response: [RM; 8/28/2019] - Discussed this point, correctly classified
verify the CD balance from insurance statement.
----- Response: [RM; 8/28/2019] - Workpaper reference for mail approval filed in EMS
give the reference for tixigo number .
----- Response: [RM; 9/4/2019] - Done
fr opening balance write that we have tested the balance from last year audited schedule/signed financials.
----- Response: [RM; 8/30/2019] - Done
how did we check the payment ?
----- Response: [RM; 8/30/2019] - Updated with tickmark.
link the numbers
----- Response: [RM; 8/30/2019] - Done
# NA cases ?/
----- Response: [RM; 8/30/2019] - NA cases means not resigned
computation?
----- Response: [RM; 8/30/2019] - Done below
check this .. 23 employees ?
tickmark- employees are on current payroll.
----- Response: [RM; 8/19/2019] - Done
reference for basic salary as per SR
----- Response: [RM; 8/19/2019] - Done
check the expense amt agin Row 42
----- Response: [RM; 8/19/2019] - Row 42 expense is including employee voluntary contribution which is not part of expense
for the company.
verification of amount contributed - NPS Statement ?
----- Response: [RM; 9/4/2019] - NPS statement of individual can't be checked . Its employee personal information. Not
available with HR.
document it properly.
----- Response: [RM; 9/4/2019] - Done
manual number added ? link the number
----- Response: [RM; 8/19/2019] - Done
did we verify the opening balance from last year signed financials?
----- Response: [RM; 8/29/2019] - Yes, put the tickmark for verified with opening signed financials
no tickmarks ? Update the w/p appropriately.
----- Response: [RM; 8/29/2019] - Done , updated with tickmarks
atleast take 5 samples for testing from each head. also check the eligibility /while perfrming testing . please discuss bfr closing
this reiew note,.
----- Response: [RM; 8/29/2019] - Done
AJE for written off.
----- Response: [RM; 9/12/2019] - Done
check the tickmark E again what we have written .also put the tickmark wrt tixigo numbers or link them if possible.
----- Response: [RM; 9/12/2019] - Tickmark E Updated
these are not the approvals /..
----- Response: [RM; 8/27/2019] - Discussed this point
discuss. testing - eligibiliy?/ computation? mails received from concerned manager s?
----- Response: [RM; 8/27/2019] - Discussed mail received from concerned manager
agrement reference ? Write - we have verified the terms/stipend from agreement .
----- Response: [RM; 8/19/2019] - Done
pls check in all your work papers that criteria taken form sample testing/extraction is appropritate.
----- Response: [RM; 8/19/2019] - Here 100 percent sample tested
w.p reference for challans ?
----- Response: [RM; 8/27/2019] - Done
whether we have checked the same from bank statement , where we have mentioned that payment via cheque --- Also
check the chennai payment challans . we have mentioned the details of 1 challan , while there are some other payment s also ..
----- Response: [RM; 8/27/2019] - Verified ,updated .
where we have done the computation for amount to be deposited
----- Response: [RM; 9/14/2019] - Discussed
linking with schedule ?
----- Response: [RM; 8/26/2019] - Done
testing?
----- Response: [RM; 8/27/2019] - Refer tab testing
sample extraction?
----- Response: [RM; 8/27/2019] - Done refer tab MUS Sample
tool for sample extraction.
----- Response: [RM; 8/27/2019] - Done
please check the complete w/p . n update it appropriately.
----- Response: [RM; 8/26/2019] - Done
Write the reason for difference. E.g related to petro card if any. and for rest write below CTT, hence ignored
----- Response: [SR; 06-09-2019] - Updated.
Please write how the rates has been arrived. Do the calculation of rate .
----- Response: [SR; 06-09-2019] - Updated
Link the amount as per schedule
Why comment is added in the cell X28, please do not write comment. resolve the same
Please check tickmark A. What is this tickmark reversal of rent equalisation reserver. Why reversal has been done. Please
check the accounting entry whether it is passed correctly or not
----- Response: [SR; 03-09-2019] - As discussed, rent equalisation reserve as decided in FY 2017-18 was passed as AJE, but
the same has been reversed.
Tickmark B you are writing entry to be passed. Please rectify this whether entry passed or to be passed.
----- Response: [SR; 03-09-2019] - Difference is on account of reclassification. Same has been adjusted by AJE amounting to
Rs. 21,78,338.
in mumbai there is o balance
how did we take the samples?
what is PV report ? In cash we have cash count dcouments and management certificat What abt management certificate?
where is the cash book in emsfile ?
did we verify the invoices ? where we have documented the details? do they maintain separate cash book?
write the dates in the appropraite format.
reference is wrong
where is the tickmark - we have check the subsequent clearance
why we have not proposed AJE for this. write the nature for the transaction -
pls write the reference numer - for all the steps mentioned .
full stop after every sentence.
balance confirmation reference number ?
why there is a difference?
where we have written link?
pls check
what is this alternative testing performed ?
did we receive the balance confirmation?
discuss.
club both the hdfc accoutn
reference number is also wrong
u need to insert the files for balance confirmation sent . ETMC paper will not work
tickmark- subsequnt checked ?
reference ?
narration missing .
link the numbers
reference
tickmark
trace whether its neft or cheque . In case of cheque - check whether they are appearing in our cash count doc?
write the understanding why we are adjusting 3 months deposit .
how did u take this current deposit?
why current ?
name of the supplier .
where is the PO details?
who has given the approval - name of the concerned person?
did we verify the amount from Salary register?
tickmark- we have verified the invoices/ report s?
approval- expense claim form?
what abt employee confirmation?
tickmark- exchange rate verificaton?
revisit the sheet
Please put a tickmark for testing done.
Closing prepaid as on 31st March 2018 or 31st March 2019.
What is this manual figure added in this amounting to RS 100156/- . Dont add manually any figure for doing difference as zero
How this amount 86493 is added in opening prepaid expensed off during the year. this amount is pertaining to FY 2019-20.
please check and update
Where is ledger code 104814664(Prepaid expenses 17-18)
Where is code 104814665. Please check once whole workpaper. Dont copy paste from previous year file.
Put a tickmark why whole amount is current prepaid.
Dont insert the sample guide. take a screenshot of the sample table which you have used for your sampling approach and paste
in the workpaper . correct in all the workpapers
Why their is difference. Please resolve.
document them properly.
present in this manner- for all the cases.
put the tickmarks in all cases - regarding the source of data for sales and deposits
Please check the tickamrk B. Is this the case
----- Response: [SR; 23-08-2019] - Done
Please update the supporting for this for 31st March 2019.
3 directors ??? Please check. Screenshot (No . of directors ) and remarks is contradictory.
----- Response: [SR; 23-08-2019] - Yes, 3 directors as Naveen Kalsie is CS, not director.
Travcom is used in CWT. Why written SAP. Why TCS team ??? Please read this carefully and update
Nitin Saxena is director finance . Why senior manager (Finance ) is written . Please check
In supporting worpaper 25103.03, not able to see the name of Naveen kalse, jessica. Please update the supportings
----- Response: [SR; 23-08-2019] - Naveen Kalsie is CS and wp 25103.03 ia register of directors. Updation for Jessica was
already communicated to client.
What have we done here in Intercompany -External cost. Just linking with ledger. Please write brief description for what this GL
is and also do TOD for the samples,.
----- Response: [SR; 06-09-2019] - Updated. Covered as part of TOD too. Refer wp 26603.
Please write the reason for difference
----- Response: [SR; 06-09-2019] - Difference is on account of out of pocket expenses as mentioned in column G.
Why written no in whether legal/professional.
Please complete this entry . In which GL debit effect of entry reflecting . Complete the entry and description of AJE
Please check tickmark G. What does this tickmark mean Includes for the month of June 2018. Please recheck the schedule
once
----- Response: [SR; 21-09-2019] - Rechecked
Check sonal matto agreement that provision is taken correctly or not. check subsequent status and actualise the same on the
basis of subsequent settlement
----- Response: [SR; 21-09-2019] - Done
Please pass entry for the difference amount . Dont leave such differences. Also put tickmark for difference.
----- Response: [SR; 21-09-2019] - AJE passed for the same
Pleas check tickmark you are writing As per page no. 06 of agreement (refer wp 26604.1) . Where is workpaper 26604.1 .There
is no such workpaper
Please check Voucher approved by : Mr Aman Guglani???Who is Aman Guglani-Is he still in system. Please please dont
copy paste from previous year files
From where you have verified the rate. Please document the same.
Please justify the difference for amex .Don't leave this .
Please don't leave immaterial , hence ignored. 12 lacs is not immaterial.
Please write gross amount from on which service charge has been deducted
-7.3 The following items contain closed Review Notes:
-Working Paper
For this u need to compare NBV for both the years
----- Response: [PGU; 4/4/2019] - Done
Revisit the respose again.
----- Response: [PGU; 4/4/2019] - There are 4 types of responses given in GRA. & the response mentioned is best fit response
out of 4
For this u need to cover additions made in 2016, 2017,2018 and 2019 and then u can analyse whether capital spend is
consistent or not.
u need to cover 2016, 2017 also for comparison. n how we can say that it was expected that there would be increase in rate of
diposals.
----- Response: [PGU; 4/4/2019] - Done.
Where is folder 13305
----- Response: [PGU; 4/4/2019] - The reference of old ems file has been given. Folder 13305 will be inserted after control
testing will be done
please write the conclusion with what analysis says.
----- Response: [PGU; 4/4/2019] - Conclusion can't be written over here as this tab is linked with various GRA questionaries. &
the conclusion is written in respective GRA questionarie against which this tab is linked
Balance confirmation of all banks to be inserted.
----- Response: [PGU; 4/4/2019] - The same will be inserted when audit will be performed. It is the resonsibility of audit team. I
made the structure ready for them
check the reference.
----- Response: [PGU; 4/4/2019] - Reference of old ems file has been given. Folder 13303 pertains to control testing. will be
updated by audit team
for competence we have to give reference to walkthroughs
----- Response: [PGU; 4/4/2019] - D&I can also be given as there is one line in D&I template which specify the competence
To be discussed.
what analysis we have performed.
Take balance from client and make comparison for atleast 2017, 2018 and 2019.
TBD
first five/last five.
-7.4 The following items contain Review Notes:
-Working Paper
Update Independence confirmation
Please provide the workpaper reference for the board meeting minutes
Please complete for the AGM meeting minutes. Also please complete for Board meeting minutes
GST registration no. needs to be updated. Total no. of employees as on 31-01-2019 needs to be asked from Saurabh.
Internal audit report refernce needs to be updated.
Amount for PBT and Net assets or equity need to be updated based on draft financials.
EMS links (03-2016)
Dates needs to be updated after disussion with Khushboo Bhatia.
Rate of GST is needs to be amended by Khushboo and replication of service tax by GST, wherever coming in the file.
balance confrmation
Check once that we do have remaining useful lifes where we hv claimed dep.
Deletions - we have no supportings for assets transferred to employee.
why one sample?
what prepared by? reviewed ?
what supportings we have checked to ensure that asset has been sold.
no such tab
in pv report there are certain cases wich states that asset not available - to be written off.? what we have done with those cases
?
where is the invoice date ?
why we are writing this? Simply write that opneing has been verified from last year audited schedule.
----- Response: [RM; 8/19/2019] - Done
when did this transfer took place - mention the month ?
----- Response: [RM; 8/19/2019] - Done
where is the tab = final headcount ?
----- Response: [RM; 8/19/2019] - Done
----- Response: [RM; 8/19/2019] - Done
from where we have taken the PM ? did u check this?
there is no tab - list of joinees.
PM
----- Response: [RM; 8/19/2019] - Done
SAMPLING APPROACH ?
----- Response: [RM; 8/19/2019] - Done
Check the complete w.p Date of resignation 2017?? Testing not done.
----- Response: [RM; 8/20/2019] - testing done
show proper cal for interest on PF and also map it with the challan details.
----- Response: [RM; 8/30/2019] - Done , Refer Tab PF Interest calculation
Put the tickmak for difference .
----- Response: [RM; 8/19/2019] - Done
do we need to record the liability in books?
---- Liability to be recorded for 1116 , AJE passed for the same
write the brief and put the tickmarks what we are doing here. Also why we have mentioned such details ? this must be covered
in last year file??
----- Response: [RM; 8/19/2019] - Covered in last year file. inserted this tab here to verify the payment tracking from ledger .
did we verify the interest challan?
----- Response: [RM; 8/30/2019] - Yes verified, computed the interest accordingly.
PF act- rules - discuss with pankaj Refer pdf file attached .
----- Response: [RM; 8/30/2019] - Done recomputation based on present rates only
in all the cases pls write audit for the year ended 31-march-19
----- Response: [RM; 8/30/2019] - Done
link the DLIS number with schedule.
----- Response: [RM; 8/30/2019] - Done
march -19 supreme cout notification impact not takne .
for stat due . please chek there shouldb b no difference for Tixigo we need to prepare a consol work paper where we can
show the amounts taken for tixigo and map the same with signed financials. .
where we have done the comptutation?
----- Response: [RM; 8/29/2019] - Done , refer tab computation
check this from the act this is not updates ?
----- Response: [RM; 8/19/2019] - This is updated only..
update this appropriately.
----- Response: [RM; 8/29/2019] - Done
We have DD in these cases ? why we have wrtten online payments?? check the complete work paper .
----- Response: [RM; 8/29/2019] - DD was there but DD does not encashed
write the reason fr differences .
----- Response: [RM; 8/29/2019] - Done
samples selection method?? Sample extraction?
----- Response: [RM; 8/28/2019] - Testing done 100 percent
did we check whether these employee has covered 1 year subsequent on receiving letter??
----- Response: [RM; 9/4/2019] - These employees are on roll as on Sept 2019.
brief abt the joing bonus ? their policy ? Did we check the amount computation?
----- Response: [RM; 8/28/2019] - No policy for joining bonus , it is negotiation tool.
no ssupportings for Menon and Geeta Jain.
----- Response: [RM; 8/28/2019] - supporting for menon is in workpaper 26400.9A and for Geeta jain. Instruction shared in
share drive by Global team and payment made through that instruction.
whether its gunjan gupta/ sharma ?
----- Response: [RM; 8/28/2019] - Both same
write the reason for ex gratia /
----- Response: [RM; 8/28/2019] - Written in write up tab
revisit this
----- Response: [RM; 8/28/2019] - Paid exgratia amount , verified through mail .
take opening balance certificate from me and put the tickmark accrodingly in order to substantiate the number,
done write such reason.. pls discuss.
link the number with register..tickmarks ?
----- Response: [RM; 8/28/2019] - Done
write the understanding for retnetion bonus payment policy so that we can chek the accrual concept .
----- Response: [RM; 8/28/2019] - Done
to my understanding these are advance/deposits in nature . check with the client for classifcation,.
----- Response: [RM; 8/28/2019] - Discussed this point, correctly classified
give the reference for tixigo number .
----- Response: [RM; 9/4/2019] - Done
verify the CD balance from insurance statement.
----- Response: [RM; 8/28/2019] - Workpaper reference for mail approval filed in EMS
fr opening balance write that we have tested the balance from last year audited schedule/signed financials.
----- Response: [RM; 8/30/2019] - Done
# NA cases ?/
----- Response: [RM; 8/30/2019] - NA cases means not resigned
computation?
----- Response: [RM; 8/30/2019] - Done below
how did we arrive at min wages per act
how did we check the payment ?
----- Response: [RM; 8/30/2019] - Updated with tickmark.
link the numbers
----- Response: [RM; 8/30/2019] - Done
reference for basic salary as per SR
----- Response: [RM; 8/19/2019] - Done
check the expense amt agin Row 42
----- Response: [RM; 8/19/2019] - Row 42 expense is including employee voluntary contribution which is not part of expense
for the company.
verification of amount contributed - NPS Statement ?
----- Response: [RM; 9/4/2019] - NPS statement of individual can't be checked . Its employee personal information. Not
available with HR.
document it properly.
----- Response: [RM; 9/4/2019] - Done
check this .. 23 employees ?
tickmark- employees are on current payroll.
----- Response: [RM; 8/19/2019] - Done
no tickmarks ? Update the w/p appropriately.
----- Response: [RM; 8/29/2019] - Done , updated with tickmarks
did we verify the opening balance from last year signed financials?
----- Response: [RM; 8/29/2019] - Yes, put the tickmark for verified with opening signed financials
check the tickmark E again what we have written .also put the tickmark wrt tixigo numbers or link them if possible.
----- Response: [RM; 9/12/2019] - Tickmark E Updated
AJE for written off.
----- Response: [RM; 9/12/2019] - Done
manual number added ? link the number
----- Response: [RM; 8/19/2019] - Done
discuss the walk with me
atleast take 5 samples for testing from each head. also check the eligibility /while perfrming testing . please discuss bfr closing
this reiew note,.
----- Response: [RM; 8/29/2019] - Done
these are not the approvals /..
----- Response: [RM; 8/27/2019] - Discussed this point
discuss. testing - eligibiliy?/ computation? mails received from concerned manager s?
----- Response: [RM; 8/27/2019] - Discussed mail received from concerned manager
pls check in all your work papers that criteria taken form sample testing/extraction is appropritate.
----- Response: [RM; 8/19/2019] - Here 100 percent sample tested
agrement reference ? Write - we have verified the terms/stipend from agreement .
----- Response: [RM; 8/19/2019] - Done
where we have done the computation for amount to be deposited
----- Response: [RM; 9/14/2019] - Discussed
w.p reference for challans ?
----- Response: [RM; 8/27/2019] - Done
whether we have checked the same from bank statement , where we have mentioned that payment via cheque --- Also
check the chennai payment challans . we have mentioned the details of 1 challan , while there are some other payment s also ..
----- Response: [RM; 8/27/2019] - Verified ,updated .
linking with schedule ?
----- Response: [RM; 8/26/2019] - Done
testing?
----- Response: [RM; 8/27/2019] - Refer tab testing
sample extraction?
----- Response: [RM; 8/27/2019] - Done refer tab MUS Sample
tool for sample extraction.
----- Response: [RM; 8/27/2019] - Done
please check the complete w/p . n update it appropriately.
----- Response: [RM; 8/26/2019] - Done
Please write how the rates has been arrived. Do the calculation of rate .
Write the reason for difference. E.g related to petro card if any. and for rest write below CTT, hence ignored
----- Response: [SR; 06-09-2019] - Updated.
Link the amount as per schedule
Please check tickmark A. What is this tickmark reversal of rent equalisation reserver. Why reversal has been done. Please
check the accounting entry whether it is passed correctly or not
----- Response: [SR; 03-09-2019] - As discussed, rent equalisation reserve as decided in FY 2017-18 was passed as AJE, but
the same has been reversed.
Tickmark B you are writing entry to be passed. Please rectify this whether entry passed or to be passed.
----- Response: [SR; 03-09-2019] - Difference is on account of reclassification. Same has been adjusted by AJE amounting to
Rs. 21,78,338.
Why comment is added in the cell X28, please do not write comment. resolve the same
security deposit existence in CY
Scaling
update this
----- Response: [KB; 19-Mar-19] -
Current period figures of PBT/ EBITDA/ Operating cash flows and etc. need to be filled based on draft financials.
Memo on impairment to be prepared
For this u need to compare NBV for both the years
please write the conclusion with what analysis says.
----- Response: [PGU; 4/4/2019] - Conclusion can't be written over here as this tab is linked with various GRA questionaries. &
the conclusion is written in respective GRA questionarie against which this tab is linked
Revisit the respose again.
----- Response: [PGU; 4/4/2019] - There are 4 types of responses given in GRA. & the response mentioned is best fit response
out of 4
For this u need to cover additions made in 2016, 2017,2018 and 2019 and then u can analyse whether capital spend is
consistent or not.
u need to cover 2016, 2017 also for comparison. n how we can say that it was expected that there would be increase in rate of
diposals.
----- Response: [PGU; 4/4/2019] - Done.
Where is folder 13305
----- Response: [PGU; 4/4/2019] - The reference of old ems file has been given. Folder 13305 will be inserted after control
testing will be done
Balance confirmation of all banks to be inserted.
----- Response: [PGU; 4/4/2019] - The same will be inserted when audit will be performed. It is the resonsibility of audit team. I
made the structure ready for them
To be discussed.
what analysis we have performed.
Take balance from client and make comparison for atleast 2017, 2018 and 2019.
TBD
check the reference.
----- Response: [PGU; 4/4/2019] - Reference of old ems file has been given. Folder 13303 pertains to control testing. will be
updated by audit team
for competence we have to give reference to walkthroughs
----- Response: [PGU; 4/4/2019] - D&I can also be given as there is one line in D&I template which specify the competence
March'19 figures to be updated instead of Jan'19 as & when details will be received
Please make YoY comparison showing change in percentage.
We need to explain what these graphs are depicting and conclude them
Chck the reference.
TBD
All analysis tabs needs to be updated with March'19 figures instead of Jan'19 as & when the details will receive
what is PV report ? In cash we have cash count dcouments and management certificat What abt management certificate?
in mumbai there is o balance
did we verify the invoices ? where we have documented the details? do they maintain separate cash book?
write the dates in the appropraite format.
where is the cash book in emsfile ?
how did we take the samples?
first five/last five.
reference is wrong
where is the tickmark - we have check the subsequent clearance
why we have not proposed AJE for this. write the nature for the transaction -
pls write the reference numer - for all the steps mentioned .
full stop after every sentence.
balance confirmation reference number ?
what is this alternative testing performed ?
pls check
where we have written link?
reference number is also wrong
club both the hdfc accoutn
did we receive the balance confirmation?
discuss.
u need to insert the files for balance confirmation sent . ETMC paper will not work
tickmark- subsequnt checked ?
narration missing .
link the numbers
reference ?
reference
trace whether its neft or cheque . In case of cheque - check whether they are appearing in our cash count doc?
tickmark
write the understanding why we are adjusting 3 months deposit .
how did u take this current deposit?
why current ?
who has given the approval - name of the concerned person?
where is the PO details?
name of the supplier .
did we verify the amount from Salary register?
tickmark- we have verified the invoices/ report s?
approval- expense claim form?
what abt employee confirmation?
tickmark- exchange rate verificaton?
revisit the sheet
Closing prepaid as on 31st March 2018 or 31st March 2019.
What is this manual figure added in this amounting to RS 100156/- . Dont add manually any figure for doing difference as zero
How this amount 86493 is added in opening prepaid expensed off during the year. this amount is pertaining to FY 2019-20.
please check and update
Where is ledger code 104814664(Prepaid expenses 17-18)
Where is code 104814665. Please check once whole workpaper. Dont copy paste from previous year file.
Put a tickmark why whole amount is current prepaid.
Dont insert the sample guide. take a screenshot of the sample table which you have used for your sampling approach and paste
in the workpaper . correct in all the workpapers
Why their is difference. Please resolve.
Please put a tickmark for testing done.
document them properly.
present in this manner- for all the cases.
put the tickmarks in all cases - regarding the source of data for sales and deposits
Travcom is used in CWT. Why written SAP. Why TCS team ??? Please read this carefully and update
Nitin Saxena is director finance . Why senior manager (Finance ) is written . Please check
Please update the movement in Profit and loss account .
Please check the tickamrk B. Is this the case
----- Response: [SR; 23-08-2019] - Done
Please enter demerger impact also. Update this
Please update the supporting for this for 31st March 2019.
3 directors ??? Please check. Screenshot (No . of directors ) and remarks is contradictory.
----- Response: [SR; 23-08-2019] - Yes, 3 directors as Naveen Kalsie is CS, not director.
In supporting worpaper 25103.03, not able to see the name of Naveen kalse, jessica. Please update the supportings
----- Response: [SR; 23-08-2019] - Naveen Kalsie is CS and wp 25103.03 ia register of directors. Updation for Jessica was
already communicated to client.
Check sonal matto agreement that provision is taken correctly or not. check subsequent status and actualise the same on the
basis of subsequent settlement
----- Response: [SR; 21-09-2019] - Done
Please pass entry for the difference amount . Dont leave such differences. Also put tickmark for difference.
----- Response: [SR; 21-09-2019] - AJE passed for the same
Why written no in whether legal/professional.
Please complete this entry . In which GL debit effect of entry reflecting . Complete the entry and description of AJE
What have we done here in Intercompany -External cost. Just linking with ledger. Please write brief description for what this GL
is and also do TOD for the samples,.
----- Response: [SR; 06-09-2019] - Updated. Covered as part of TOD too. Refer wp 26603.
What is this othe provision. ?? How you verified this amount
Pleas check tickmark you are writing As per page no. 06 of agreement (refer wp 26604.1) . Where is workpaper 26604.1 .There
is no such workpaper
Please check tickmark G. What does this tickmark mean Includes for the month of June 2018. Please recheck the schedule
once
----- Response: [SR; 21-09-2019] - Rechecked
Please write the reason for difference
----- Response: [SR; 06-09-2019] - Difference is on account of out of pocket expenses as mentioned in column G.
Please check Voucher approved by : Mr Aman Guglani???Who is Aman Guglani-Is he still in system. Please please dont
copy paste from previous year files
Please write gross amount from on which service charge has been deducted
From where you have verified the rate. Please document the same.
Please justify the difference for amex .Don't leave this .
Please don't leave immaterial , hence ignored. 12 lacs is not immaterial.
-7.5 The following items contain critical Review Notes:
None.
-7.6 The following Manual Working Papers have no Binder specified:
None.
-7.7 The following Working Papers contain unequal Numeric Cross References:
-Working Paper
-7.8 The following Working Papers contain unattached Tickmarks:
-Working Paper
Foreign currency
Google- Oct 2017
-7.9 The following Standard Tickmarks are not attached to any items:
None.
-7.10 The following Excel Working Papers contain invalid formulas:
-Working Paper
#REF!-----Detailed summary!B802
#DIV/0!-----Test of details!AA13
#REF!-----Understanding!N26
#REF!-----Understanding!O26
#REF!-----Test of Details- Accruals!E9
#REF!-----Test of Details- Accruals!E11
#REF!-----Test of Details- Accruals!H44
#REF!-----Test of Details- Accruals!H54
#DIV/0!-----Test of Details!V17
Feb2019
#N/A-----ANA REPORT!O1
#N/A-----ANA REPORT!FG1
of Dec'18
#N/A-----ANA REPORT!P1
Jan_2019
#N/A-----ANA REPORT!O1
#N/A-----ANA REPORT!FX1
#REF!-----Table!C2
#REF!-----Table!G2
#REF!-----Table!C3
#REF!-----Table!C4
#REF!-----Table!C5
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#REF!-----Table!C8
#REF!-----Table!C9
#REF!-----Table!C10
#REF!-----Table!C11
#REF!-----Table!C12
#REF!-----Table!C13
APAC_India _MAR 18
#N/A-----Formatted ANA!GB1
#REF!-----Formatted ANA!FZ38
#REF!-----Formatted ANA!GA38
SETTLEMENT INVOICES
#REF!-----Input Template!E160
#REF!-----Formatted ANA!O1
SETTLEMENT INVOICES
#N/A-----Formatted ANA!O1
#DIV/0!-----Headcount!E49
#REF!-----Trade Paybale_Debit balance!A13
#REF!-----INDEX!B9
#REF!-----INDEX!B10
#REF!-----INDEX!B11
#REF!-----INDEX!B12
#REF!-----INDEX!B13
#REF!-----INDEX!B14
#REF!-----FAR Mar 19!AU2362
#REF!-----Control Sheet - Other Expense!I10
#DIV/0!-----5A. SAP-Disposals!D23
#REF!-----3b. SAP!C29
#REF!-----3b. SAP!D29
#REF!-----3b. SAP!E29
#REF!-----3b. SAP!I29
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#REF!-----3b. SAP!F41
#REF!-----3b. SAP!E43
#REF!-----3b. SAP!F43
#VALUE!-----Forex Database!G4
-7.11 The following Leadsheets are not synchronized with their source Trial Balance:
None.
-7.12 The following Word Working Papers have 'Track Changes' enabled:
-Working Paper
-7.13 The following Working Papers contain Comments (Word, Excel, Visio and PowerPoint only):
-Working Paper
testing
MAR 18
Jan_2019
APAC_India _MAR 18
SETTLEMENT INVOICES
SETTLEMENT INVOICES
-7.14 The following Working Papers are located in the Unfiled section:
-Working Paper
AM)\* ReportName
2019_10.55" (22-09-2019 10:49:30)\* ReportName
-7.15 The following Working Papers are marked with a Manual Attention Flag:
-Working Paper
APAC_India _MAR 18
-7.16 The following Working Papers contain unrefreshed dynamic EMS Links:
None.
-7.17 The following Working Papers contain unrefreshed / invalid TB Links:
None.
-7.18 The following Word Working Papers have 'Unaccepted Tracked Changes':
-Working Paper
-7.19 The following Working Papers and Trial Balances are marked with the Content Update Indicator icon and contain a newer template:
None.
-7.20 The following Working Papers and Trial Balances are marked with the Content Deleted Indicator icon:
None.
-7.21 The following Working Paper and Trial Balance templates are marked with the New Content Indicator icon:
-Working Paper
* Blank Visio Template
-7.22 The following items have deferred Content updates:
None.
-7.23 The following Working Papers are marked with Flags:
None.
-The following Working Papers could not be read by file check:
-Other Errors: Please try again. If this problem persists, please contact your local technical support. Please refer to Help File for
further details.
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